The expenditure of the basic medical insurance fund refers to the medical insurance benefits paid by the social pooling fund to the employees and retirees who participate in the basic medical insurance, and the medical expenses, hospitalization expenses, outpatient and emergency medical expenses, personal account funds and other expenses paid by the personal account fund to the employees and retirees who participate in the basic medical insurance. Medical insurance is one of the five social security in China. Medical insurance fund refers to the monetary fund that enterprises, institutions, organizations or individuals who participate in medical insurance raise and pay the prescribed amount of medical insurance premiums in the form of laws or contracts to provide basic medical insurance for the insured. The collection and management of medical insurance fund is compulsory.
The tasks of financial management of funds are: raising and using funds reasonably; Organize the implementation of the fund's planning, accounting, analysis and assessment, and truthfully reflect the fund's income and expenditure; Ensure the safety of funds. Expanding data medical insurance belongs to the scope of labor security business. The basic medical insurance premiums paid by the insured individuals are all included in the personal account; The basic medical insurance premium paid by the insured unit is not included in the personal account.