The expenditure of basic medical insurance fund refers to the medical insurance benefits paid by social pooling fund to employees and retirees who participate in basic medical insurance, the medical expenses paid by personal account fund to employees and retirees who participate in basic medical insurance, and other expenses. Including hospitalization expenses, outpatient and emergency medical expenses, personal account fund expenses 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. [ 1]

(1) expenditure type and content.

The basic medical insurance fund expenditure includes the basic medical insurance treatment expenditure (that is, the basic medical insurance overall fund expenditure and the medical insurance personal account fund expenditure), transfer expenditure, subordinate subsidies, superior expenditure and other expenditures.

(2) The setting of expenditure accounting subjects. In order to fully reflect the expenditure of the basic medical insurance fund, the new accounting system has set up two general ledger accounts:

1) Subject of "basic medical insurance pooling fund payment": This subject consists of four detailed subjects: ① Detailed subject of "medical insurance treatment expenditure", which accounts for medical expenses paid by the basic medical insurance pooling fund above the deductible and below the maximum payment limit; (2) "superior expenditure" detailed account, accounting for the basic medical insurance fund subsidy expenditure of subordinate agencies; (3) "Subsidies to lower-level expenditures" details the subjects at the beginning of the calendar, and accounts for the basic medical insurance fund subsidy expenditures allocated by higher-level organizations to lower-level organizations; (4) "Other expenses" detailed account, accounting for other expenses except those approved by the financial department.

2) Subject of "medical insurance personal account fund expenditure": accounting for various expenditures that should be paid by medical insurance personal account according to regulations. There are two detailed subjects under this course: ① the detailed subject of "medical insurance treatment expenditure", which accounts for the medical expenses paid by the medical insurance personal account fund according to the regulations; ② "Transfer Expenditure" detailed account. Accounting for the cross-regional flow of insurance objects and the expenditures transferred from the medical insurance personal account fund.

3) Accounting treatment of expenditure. The following explains the accounting treatment of expenses one by one.