refers to the special fund account set up by medical insurance institutions for individuals participating in basic medical insurance to record their medical insurance financing and pay their medical expenses, which is mainly used for recording and storing the funds in personal accounts and for personal medical consumption according to regulations. Medical insurance fund expenditure refers to the medical insurance benefits paid from social pooling funds and personal account funds to workers and retirees who have paid medical insurance, including hospitalization expenses, outpatient and emergency medical expenses, personal account funds and other expenses, according to the scope and standards of expenditure stipulated by national policies.