GB/T 35618-2017

This standard stipulates the budget preparation principles, scope of budget preparation, budget preparation process, budget statements and indicator systems for basic operations of social insurance fund budget preparation, as well as the methods of revenue budget preparation, expenditure budget preparation, surplus budget preparation, and the requirements for the initial review of the draft budget. This standard applies to social insurance agencies at all levels. Social insurance authorities and social insurance agencies may refer to and apply it when entrusting institutions to provide social insurance services in accordance with the law.