It is a common fraud to use false medical invoices (including financial producer's charge receipts and tax producer's invoices) for reimbursement. With the deepening of fund supervision, the fraud of the two institutions has been curbed, but the phenomenon of "leakage" of medical insurance funds is still very common. Refers to the use of false medical invoices (including financial producer fee receipts and tax producer invoices) for reimbursement, which is a common fraud. 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.