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社会保险基金是依法强制收缴,专门管理,并按规定用途专项使用的一项基金。《中华人民共和国劳动法》规定,社会保险基金监督机构依照法律规定,对社会保险基金的收支、管理和运营实施监督。任何组织和个人不得挪用社会保险基金。
The social insurance fund is a fund that is confiscated by law and managed exclusively, and is earmarked for its intended use. The “Labor Law of the People’s Republic of China” stipulates that the supervisory institutions of social insurance funds supervise the collection and payment, management and operation of social insurance funds in accordance with the law. No organization or individual may divert social insurance funds.