Legal analysis: 1. Strictly implement the two-line management of "revenue and expenditure", and prohibit "sitting on receipt and sitting on expenditure". Expenditures must be approved by the supervisor before issuing bills.

2. Carefully prepare annual fund revenue and expenditure budgets and implement responsibility target management.

3. Establish a payment account for the insured units, clear it daily and make monthly settlements, keep the data accurate, and communicate with the directors of the insured units in a timely manner so that they are well aware of the fund collection.

4. Medical insurance expenses must be paid according to the payment notice provided by the business department, and must be approved by the supervisor before payment can be made.

Strictly implement payment procedures, standardize operations, and improve work efficiency.

5. Submit financial and statistical monthly, quarterly and annual reports accurately and timely, and provide accounting statistical analysis reports for leadership decision-making.

6. Set up accounts according to fund types, with one-to-one correspondence between the general ledger and the detailed accounts. It is required that the account statements and account facts be consistent.

Legal basis: Article 29 of the "Social Insurance Law of the People's Republic of China" The part of the medical expenses of the insured persons that should be paid by the basic medical insurance fund shall be settled directly between the social insurance agency and the medical institution and pharmaceutical business unit

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The social insurance administrative department and the health administrative department should establish a settlement system for medical expenses in other places to facilitate insured persons to enjoy basic medical insurance benefits.

Article 73 Social insurance agencies shall establish and improve business, financial, safety and risk management systems.

Social insurance agencies shall pay social insurance benefits in full and on time.

Article 74: Social insurance agencies obtain the data required for social insurance work through business handling, statistics, and surveys, and relevant units and individuals should provide it in a timely and truthful manner.

The social insurance agency shall promptly establish files for the employer, completely and accurately record social insurance data such as persons participating in social insurance 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 promptly, completely and accurately record the contributions made by individuals participating in social insurance and the employer's payment for them, as well as the records of personal rights and interests such as social insurance benefits, and regularly send personal rights records to the individual free of charge.

Employers and individuals can inquire and check their payment and social insurance benefit records from social insurance agencies free of charge, and require social insurance agencies to provide social insurance consulting and other related services.