Legal analysis: Financial management system for pharmacy medical insurance payments: 1. Pharmacies should set up full-time financial personnel to supervise, manage and account for store medical insurance payments.

2. Financial personnel should establish relevant current accounts to register and calculate store medical insurance payments.

Accounts receivable - a secondary detailed account for medical insurance payments should be established to specifically check the sales of medical insurance IC cards in the current month, the amount of the clawback of financial medical insurance receivables in the current month, and the amount of medical insurance deposits receivable in the current month.

3. Pharmacies should establish special bank accounts for clawback management of medical insurance payments.

4. Financial personnel should check the medical insurance data accurately and timely, print out the monthly employee and individual "Declaration Form for Sales Expenses of Designated Retail Pharmacies" and submit it to the medical insurance center.

5. Financial personnel should organize the medical expense settlement forms of designated medical institutions every month, verify the data, issue receipts and submit them to the Finance Bureau.

The settlement form will be retained for review and approval, and accounts will be posted for accounting processing.

Legal basis: "Regulations on the Supervision and Administration of the Use of Medical Security Funds" Article 12 Medical security agencies shall settle and allocate medical security funds in a timely manner in accordance with the provisions of the service agreement.

Designated medical institutions should provide medical services in accordance with regulations, improve service quality, rationally use medical security funds, and safeguard citizens' health rights and interests.