Legal analysis: medical insurance pooling account refers to the medical insurance premium paid by all employers for employees in a pooling area, after deducting personal accounts. The medical insurance pooling fund belongs to all insured persons, and is managed centrally by social insurance agencies and used uniformly. It is mainly used to pay the medical expenses, operation expenses, nursing expenses and basic inspection expenses of the insured employees. The medical insurance fund shall be stored in a special account for special purposes, and no unit or individual may misappropriate it.

Legal basis: Article 80 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the people's government in the overall planning area shall set up a social insurance supervision committee composed of representatives of employers, insured persons, trade union representatives and experts to master and analyze the income and expenditure, management and investment operation of social insurance funds, put forward opinions and suggestions on social insurance work and implement social supervision. The social insurance agency shall regularly report to the social insurance supervision committee on the income and expenditure, management and investment operation of the social insurance fund. The social insurance supervision committee may employ an accounting firm to conduct annual and special audits on the income and expenditure, management and investment operation of social insurance funds. The audit results shall be made public. The Social Insurance Supervision Committee has the right to put forward rectification suggestions on the problems existing in the income and expenditure, management and investment operation of social insurance funds; Social insurance agencies and their staff members have the right to put forward suggestions to the relevant departments for handling illegal acts according to law.