In the accounting system of social insurance fund, transfer-in items are set in the balance sheet and income and expenditure statement of basic medical insurance fund to reflect the premium income and interest income of basic medical insurance that have not yet been determined. It is in the same accounting sequence as the basic medical insurance pooling fund and the medical insurance personal account fund, and has a corresponding relationship with the insurance premium income and interest income to be transferred. However, the account of "funds to be transferred" is not set in the chart of accounts, which leads to the disconnection between the account setting of medical insurance fund and the filling of accounting statements, which leads to the unclear cross-checking relationship between the relevant data in and between the accounting statements of medical insurance fund, which is not convenient for users to correctly understand the accounting statements.