The medical insurance fund refers to the special funds for basic medical insurance for employees raised by medical insurance agencies from units and individuals to ensure basic medical care for employees. The basic medical insurance fund includes two parts: social pooling fund and individual account, which are paid by employers and individual employees according to a certain proportion.
Expenditure of medical insurance fund: expenditure of basic medical insurance fund refers to medical insurance benefits paid by social pooling fund to employees and retirees who participate in basic medical insurance, medical expenses paid by personal account fund to employees and retirees who participate in basic medical insurance, and other expenses.
The expenditure of the basic medical insurance fund refers to the expenditure of the basic medical insurance fund in the payment process. The accounting of basic medical insurance fund expenditure is also an important part of social insurance fund accounting.
Through the accounting of the fund, we can fully reflect the flow direction and amount of the fund, and provide useful accounting information for assessing and analyzing the implementation of the fund budget, strengthening the management of fund expenditure and ensuring the safe operation of the fund.