medical insurance accounting as a whole refers to the remaining part of the medical insurance premium paid by the employer for employees after being insured in the medical insurance co-ordination area, which is deducted from the personal account. This part of the money is used to suggest the medical insurance pooling fund, which belongs to all insured persons and is managed by the social insurance agency in a centralized way, and is mainly used to pay the medical expenses incurred by the insured employees within the scope of medical insurance.