medical insurance expenditure belongs to purchase expenditure.

the expenditure of basic medical insurance fund refers to the medical insurance benefits paid from social pooling fund to employees and retirees who participate in basic medical insurance, and the medical expenses paid from individual account fund to employees and retirees who participate in basic medical insurance, as well as other expenses. Including: hospitalization medical 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 content of social insurance fund accounting. Through the accounting of the fund, it 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) Types and contents of expenditure.

basic medical insurance fund expenditure includes basic medical insurance treatment expenditure (i.e. basic medical insurance pooling fund expenditure and medical insurance personal account fund expenditure), transfer expenditure, subsidy to subordinates, upper-level expenditure and other expenditures.

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

1) the account of "basic medical insurance pooling fund payment": accounting for all expenses that should be paid by the basic medical insurance pooling fund, and there are four detailed accounts under this account: ① the detailed account of "medical insurance treatment expenditure", accounting is within the scope of the basic medical insurance pooling fund payment according to regulations, and it is paid by the basic medical insurance pooling fund above the deductible line and below the maximum payment limit. (2) The detailed account of "upper-level expenditure" accounts for the basic medical insurance fund subsidy expenditure of lower-level agencies; (3) the detailed account of "subsidizing lower-level expenditures", accounting for the basic medical insurance fund subsidy expenditures allocated by higher-level agencies to lower-level agencies; (4) "Other expenses" detailed account, accounting for expenses other than the above expenses approved by the financial department.

2) the subject of "medical insurance personal account fund expenditure": accounting for all expenses 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 of the medical insurance personal account fund transferred out along with it.

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