legal analysis: first, strictly implement the management of "revenue and expenditure", and prohibit "sitting on collection and spending", and the bill can only be issued after the expenditure is approved by the competent leader.
second, carefully prepare the annual fund revenue and expenditure budget and implement the responsibility target management.
Third, establish a payment account of the insured unit, with accurate data and timely contact with the director of the insured unit, so as to realize fund collection.
iv. medical insurance expenses shall be paid according to the payment notice provided by the business department and subject to the approval of the competent leader. Strictly implement payment procedures, standardize operations, and improve work efficiency.
5. report monthly, quarterly and annual financial and statistical reports accurately and timely, and provide accounting statistical analysis reports for leaders to make decisions.
VI. Establish accounts according to fund types, with general ledger and subsidiary ledger in one-to-one correspondence. It is required that the account tables are consistent and the accounts are consistent.
Legal basis: Social Insurance Law of the People's Republic of China
Article 29 The part of the medical expenses of the insured that should be paid by the basic medical insurance fund shall be directly settled by the social insurance agency, medical institutions and pharmaceutical trading units.
the social insurance administrative department and the health administrative department should establish a settlement system for medical expenses in different places, so as to facilitate the insured to enjoy the basic medical insurance benefits.
article 73 social insurance agencies shall establish and improve business, financial, safety and risk management systems.
social insurance agencies should pay social insurance benefits in full and on time.
article 74 social insurance agencies shall obtain the data needed for social insurance work through business handling, statistics and investigation, and the relevant units and individuals shall provide them in a timely and truthful manner.
the social insurance agency shall establish a file for the employer in time, completely and accurately record the social insurance data such as the participants and payment, and properly keep the original vouchers for registration and declaration and the accounting vouchers for payment and settlement.
the social insurance agency shall timely, completely and accurately record the personal rights and interests of individuals participating in social insurance, the payment made by the employer for them, and the enjoyment of social insurance benefits, and send the personal rights and interests records to me free of charge on a regular basis. Employers and individuals can inquire and check the records of payment and social insurance benefits from social insurance agencies free of charge, and ask social insurance agencies to provide social insurance consultation and other related services.