当前,为确保社保基金的安全完整性,社保基金财务制度将社保基金纳入财政专户,实行收支两条线管理,财政部门开设专户,社保经办机构征集的社会保险费存入收入户,定期转人财政专户,再由财政专户向支出户拨付基金,最后,支出户向参保对象支付社会保险待遇。其中 At present, in order to ensure the safety integrity of social security funds, the social security fund’s financial system incorporates social security funds into financial special accounts, implements two lines of revenues and expenditures, and sets up special accounts in the financial departments. The social insurance fees collected by social insurance agencies are deposited into the households , Regular transfer of financial accounts, and then from the financial accounts to the disbursement of funds to the expenditure of households, and finally, the expenditure of the insured to pay the social security benefits. among them