Legal analysis: the accumulated balance of medical insurance fund refers to the past balance and unused funds of medical insurance fund. Generally speaking, the accumulated balance of medical insurance fund refers to the balance of medical insurance fund since the establishment of the medical insurance fund system. At present, in the national basic medical insurance fund, the current fund income MINUS the current fund expenditure is the current balance.

Legal basis: Article 23 of the Social Insurance Law of People's Republic of China (PRC), employees shall participate in the basic medical insurance for employees, and both employers and employees shall pay the basic medical insurance premium according to the provisions of the state. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.