24个省份发布的2025年度财政审计报告显示，民生资金管理存在严重问题1。其中工伤保险缴纳不足最为突出，587个建设项目未给职工缴纳工伤保险，占抽审建设项目总数的四分之一1。此外，91家单位骗取、套取工伤保险基金和生育支持资金共计31万元1。
在生育津贴领域，多地出现违规现象。湖北审计报告显示，14个市159名职工存在重复领取生育津贴和工资的情况，涉及金额359.66万元；同时154名参保人员应享未享生育津贴，资金达354.84万元1。教育和学生营养方面也存在问题，贵州的3个县144所学校违规降低营养餐标准，超价采购导致成本增加2269.62万元1。
此外，部分高校存在科研经费重复申报现象，4所高校的18个项目以同一课题相近内容重复申报获取科研经费211.96万元；另有2所高校拖欠企业工程款7025.01万元1。截至2026年10月7日，24个省份已发布2025年度审计报告，福建、湖南、安徽、河南、陕西、新疆、西藏仍未公布1。审计署已将工伤保险和生育支持列为财政审计民生领域的重点内容1。
Financial audit reports released by 24 provincial governments in 2025 have exposed systematic problems in the administration of social welfare funds, with particular concerns centered on work-related injury insurance coverage and maternity benefit distribution.1
According to the audit findings, 587 construction projects failed to pay work-related insurance premiums for their employees, representing approximately one-quarter of all construction projects subject to audit.1 Beyond gaps in coverage, 91 organizations were found to have fraudulently obtained or misappropriated work-related insurance and maternity support funds totaling 310,000 yuan.1 In Hubei Province alone, the audit revealed that 159 workers across 14 cities had repeatedly claimed both maternity benefits and salaries, resulting in overpayments of 3.5966 million yuan, while simultaneously 154 insured individuals in the same region failed to receive maternity benefits they were entitled to, worth 3.5484 million yuan.1
The irregularities extended beyond insurance administration. Four universities illegally duplicated research funding applications by submitting 18 projects under nearly identical topics, securing an additional 2.1196 million yuan in scientific research funds, while two other universities owed private enterprises 70.25 million yuan in unpaid construction costs.1 In Guizhou Province, 144 schools across three counties were documented deliberately reducing nutritional meal standards while simultaneously engaging in inflated procurement practices, generating excess costs of 22.6962 million yuan.1 As of October 7, 2026, 24 provinces had published their 2025 audit reports, with seven provinces—Fujian, Hunan, Anhui, Henan, Shaanxi, Xinjiang, and Tibet—still pending disclosure.1 In June 2026, work-related insurance and maternity support were designated as priority focus areas within the public welfare sector for financial audits.1
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