Legal analysis: 1, different time periods: the balance of the current year is the balance left over from the current year, and the balance over the years is the balance left over from several years. That is, the balance of the current year is the balance of the fees charged in the current year, and the balance over the years refers to the accumulated balance of the previous years. 2. Different scope of use: the money in the account in the current year can be used to pay for outpatient, emergency, pre-hospital first aid and drug purchase in designated retail pharmacies. Over the years, the money in the account can be used to pay the medical expenses of outpatient and emergency services (including pre-hospital first aid) and the remaining medical expenses after paying additional funds. Over the years, the scope of application of the account amount is wider, and the part that needs personal burden and medical insurance cannot be reimbursed can be used, but the scope of application of the account amount in that year was much narrower. 3. Different amount: the account balance in previous years was higher than that in the current year.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 64? Social insurance funds include basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.

Article 65? Social insurance funds achieve balance of payments through budgets. When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies.