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Financial management of medical insurance fund
The management of the basic medical insurance fund is related to the normal operation of the whole basic medical insurance system and the vital interests of employees. To strengthen fund supervision, we should start with the system and do a good job in five links:

First, we should attach importance to the financial management of the basic medical insurance fund. The basic medical insurance fund should be included in the financial accounts, and the management of two lines of revenue and expenditure should be implemented, which should be used for special purposes and should not be misappropriated;

Second, we should do a good job in the internal management of social insurance agencies, establish and improve the budget and final accounts system, financial accounting system and audit system;

Third, we should pay attention to the safety and integrity of the basic medical insurance fund. The business expenses of social insurance agencies cannot be extracted from the fund and should be solved by the local financial budget;

Fourth, we should attach importance to the administrative supervision and audit of basic medical insurance. Labor and social security departments and financial departments at all levels should strengthen the supervision of funds, and audit departments should regularly audit the income and expenditure and management of social insurance agencies.

Fifth, we should pay attention to the social supervision of the basic medical insurance fund. In the overall planning area, a medical insurance fund supervision organization composed of relevant government departments, employers, medical institutions, trade unions and relevant experts should be established to strengthen social supervision.