(Released February 27, 2003, Ministry of labour and social security so that 16th) first in order to regulate social security audits to ensure that social insurance contributions receivable collected, protect the legitimate rights and interests of insured, in accordance with the interim regulations on the collection and payment of social insurance premiums and State regulations, these measures are formulated.
    Article audit mentioned in these measures refers to the social insurance agency paid in accordance with the social insurance and social insurance benefits received for verification.
    Third social insurance agencies above the county level are responsible for the audit of social insurances.
    Social insurance agencies above the county level auditing departments to undertake the audit of social insurances.
    Article fourth Social Security Auditors shall meet the following requirements: (a) adhere to principles, decency, integrity, (ii) with a secondary education and accounting, auditing expertise; (c) be familiar with the laws and regulations on social insurance and related, with the audit work carried out by the appropriate qualifications.
    Fifth article social security handling institutions and the social security audit personnel carried out audit work, exercise following terms: (a) requirements was audit units provides employing situation, and wage income situation, and financial report, and statistics report, and payment data and related account book, and accounting voucher, and paid social security fee about of situation and information; (ii) can records, and recording, and video, and photography and copy and paid social security fee about of information, on was audit object of parameter insurance situation and paid social security fee, aspects of situation for survey, and asked;
    (C) request the object being audited to provide information relevant to the audit.
    Article sixth audit of social insurances bear the following obligations: (a) for auditing services should seek truth from facts, objectively and impartially, shall not use it for personal gain, (ii) conservative is auditing unit's business secret and individual privacy, (iii) the informer confidential.
    Article seventh social security inspectors, one of the following circumstances shall voluntarily withdraw: (a) head of unit being audited or being audited between individual kinship, (ii) with the unit being audited or auditing matters have economic interests, (iii) be audited units or other audit matters at stake, may affect the audit of Justice.
    Object being audited are entitled to oral or written application of any of the circumstances set forth in the preceding paragraph who shy away from. Auditors the withdrawal by the social insurance agency in charge of decisions.
    Avoidance of Auditors before making a decision, audit personnel shall not stop the implementation of audits.
    Eighth audit of social insurances for routine audits, focusing on auditing and reporting audits or any other means.
    Social insurance agencies shall develop a daily audit work plan, according to the work plan conduct daily audits on a regular basis.
    Social insurance agencies on specific objects and content should be focused on audits.
    Is not required to pay social insurance fees, any unit and individual have the right to report, the social insurance institution shall receive reports and conduct audits in a timely manner.
    Nineth article social security payment situation audit content including: (a) payment units and payment personal declared of social insurance payment number, and payment base whether meet national provides; (ii) payment units and payment personal whether on time full paid social security fee; (three) owes paid social security fee of units and personal of fill paid situation; (four) national provides of or labor guarantees administrative sector assigned by of other audit matters. Tenth Article social security handling institutions on social premium paid situation according to following program implementation audit: (a) ahead of 3rd will for audit of about content, and requirements, and method and need prepared of information, matters notification was audit object, special situation Xia of audit also can not prior notification; (ii) due two name above audit personnel common for, show implementation corporate of documents, and to was audit object description identity; (three) on audit situation should do record, Record should by audit personnel and was audit units statutory representative people (or statutory representative people delegate of agent) signature or sealed, was audit units statutory representative people refused to signature or sealed of, should indicate refused signed reasons; (four) for by audit not found violation regulations behavior of was audit object, social insurance handling institutions should in audit end Hou 5 a days within written told its audit results; (five) found was audit object in paid social security fee or by provides participate in social security, aspects, exists violation regulations behavior, To write audit submissions, and delivered within 10 working days after the end of the audit object being audited.
    The object being audited should be corrected within the time limit.
    11th object being audited less, hide the contribution base and the number of payment, social insurance agencies shall order the correct refuses, social insurance agencies shall be submitted to the administrative departments of labor security punishment according to law.
    Rejected by the audit object audit or forged, altered, deliberately to destroy the book, material delay payment of social insurance premiums, social insurance agencies shall be submitted to the administrative departments of labor security punishment according to law. Social insurance agencies shall regularly report to the administrative departments of labor security audit of social insurances.
    Administrative departments of labor security social insurance agency shall be submitted for processing matters informed of the results of the social insurance agency. 12th article social security handling institutions should on parameter insurance personal received social security treatment situation for verification, found social security treatment received people lost treatment received qualification Hou I or others continues to received treatment or to other form cheat social security treatment of, social insurance handling institutions should immediately stop treatment of paid and ordered returned; refused to returned of, by labor guarantees administrative sector law processing, and can on its sentenced 500 Yuan above 1000 Yuan following fine; constitute crime of,
    Shall be investigated for criminal responsibility by judicial organs.
    13th in audit work, the social insurance agency staff abuse, malpractice, neglect their duties, shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law.
                                                                        14th these measures come into force on April 1, 2003.