人社部函[2008]134号农村社会养老保险(以下简称农保)基金的安全完整,关系到参保农民的切身利益和社会稳定。近年来,各地按照国务院和我部有关要求,加强农保基金的管理监督,基金安全程度明显提高。但是,由于多种原因,还存在管理不规范、挤占挪用等历史遗留问题,直接影响基金安全和新型农保制度的推行。审计署组织全国 People’s Social Security Department [2008] No. 134 Rural Social Endowment Insurance (hereinafter referred to as “Rural Security”) The fund is safe and complete, and has an important bearing on the immediate interests and social stability of insured peasants. In recent years, in accordance with the relevant requirements of the State Council and China’s Ministry of Education, various localities have stepped up the management and supervision of the rural pension fund, and the safety of the fund has risen significantly. However, for a variety of reasons, there are also problems left over by history such as non-standard management and diversion and misappropriation of funds, which directly affect the security of funds and the implementation of the new system of agricultural insurance. National Audit Office