First of all, the medical insurance fund is a pool of funds jointly paid by the government and the insured, which is used to pay medical expenses within the scope of medical insurance. These funds mainly come from social insurance premiums and individual contributions, which are managed and distributed by the government. The main function of the medical insurance fund is to provide medical expenses reimbursement or direct payment services for the insured and protect their basic medical security rights and interests.

Personal account refers to the personal account set up by each insured person in the medical insurance system to settle personal contributions and medical expenses. Personal account is the personal financial account of the insured person, which is used to record the payment and reimbursement. Personal account funds mainly come from personal contributions and government subsidies, and the insured can settle and reimburse medical expenses through personal accounts.

In management, the medical insurance fund is managed and allocated by the government to co-ordinate medical expenses. Personal accounts are managed and used by the insured, and can be used flexibly according to personal medical needs, such as choosing self-funded projects or reimbursement settlement.

Attention should be paid to the use of medical insurance cards:

1. Cash withdrawal is prohibited.

No unit or individual may violate the scope and requirements of the medical insurance card, and it is strictly forbidden to take cash.

2. Some provincial and municipal medical insurance cards can be used by the whole family.

In some provinces and cities, such as Zhejiang Province and Guangzhou City, the surplus funds of individual medical insurance accounts over the years can be used to pay the medical insurance expenses of employees' spouses, children, parents and other close relatives who participate in basic medical insurance, so as to realize mutual assistance among family members.

3. The following medical insurance will not be paid.

Seeing a doctor in a non-designated medical institution or buying medicine in a non-designated retail pharmacy (except emergency): self-injury caused by personal fighting, drug abuse or other illegal acts; Treatment for alcoholism, suicide and self-mutilation; Injuries caused by traffic accidents, medical accidents or other liability accidents; And the situation that the state or local regulations should be paid by individuals.

To sum up, the medical insurance fund is a pool of funds jointly paid by the government and the insured to pay for medical expenses; Personal account is the personal financial account of the insured person, which is used for the settlement of personal payment and medical expenses. Both of them are different in functions and management methods, but they are both important parts of the medical insurance system, aiming at protecting the medical security rights and interests of the insured.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 12

The basic medical insurance premium is levied on a monthly basis, and the employer and employees shall pay the basic medical insurance premium to the tax collection authority within the prescribed time limit. The part that individual employees should pay shall be withheld and remitted by the employer from their wages.