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依法设立和筹集社会保险基金(以下简称基金),是社会保险改革的核心和基础,是支付劳动者社会保险待遇的基本前提。这个基金不是任何个人、任何组织,也不是哪一级政府的财产,而是所有享有社会保险权利的劳动者的共有财产。这笔财产数额巨大,如果对其没有强有力的监管,避免不被各级权力机构任意挪用和滥用,就会造成流失。建立健全基金监管体制,规范基金运作,遏制挪用和滥用现象滋生蔓延,已经成为刻不容缓的任务。
The establishment and collection of social insurance funds according to law (hereinafter referred to as the fund) is the core and foundation of the social insurance reform and the basic prerequisite for paying the workers social insurance benefits. This fund is not the property of any individual, any organization, nor the level of government, but the common property of all workers enjoying social insurance rights. The huge amount of property, which is lost if it is not supervised arbitrarily and prevented from being arbitrarily misappropriated and abused by organs of authority at all levels. Establishing and improving a fund supervision system, standardizing the operation of the fund and curbing the spread of diversion and abuse have become an urgent task.