How to understand that the social medical insurance fund realizes the special use of funds and the s

Medical insurance should be managed and accounted for separately with other insurance. According to the provisions of the Interim Regulations on the Collection and Payment of Social Insurance Premiums, social insurance premiums are subject to the "three fees combined", and the tax authorities or social insurance agencies collect the three social insurance premiums in a centralized and unified manner. The "financial system" requires that social insurance should be managed in a unified manner, and accounts should be set up separately according to the type of insurance, and the accounts should be accounted for separately, and the special funds should be used for special purposes, and they should not be crowded out and adjusted by each other.

** Implement unified management, specifically the unification of institutions, personnel, financial management requirements, financial policies, preparation of financial reports, etc. However, due to the fact that the social insurance is divided into different types of insurance, the principles and guidelines, management and coordination, rights and obligations, scope and standards, funds and use of the insurance are not the same, and the specific requirements and regulations of the state for the management of various social insurance are not the same. Therefore, under the principle of unified management, it is necessary to set up accounts separately and account separately according to different types of insurance; All the best funds should be used in accordance with the provisions of the state, and they should seek a balance, and the different types of insurance should not be crowded out and adjusted by each other.

The management of the two lines of income and expenditure of social insurance is achieved through the establishment of **income, expenditure, and special financial accounts in state-owned commercial banks. In the financial system, the establishment, purpose and relationship of these three households are clearly stipulated. Human resources and social security departments at all levels and social insurance agencies must strictly enforce the law, and all areas that have not included the first place in the special financial account for social security must immediately include it in the special financial account, otherwise they will be dealt with according to violations of discipline and regulations.

The financial system of social insurance (Cai She Zi 1999 No. 60) stipulates that social insurance shall be included in a separate special financial account for social security, and the management of revenue and expenditure shall be separated from each other, and the special funds shall be used exclusively for special purposes, and shall not be crowded out or misappropriated by any locality, department, unit, or individual, nor shall it be used to balance the financial budget. All the income from the collection of social insurance shall be deposited in the special financial account of social security. When the social insurance project is disbursed, the social insurance agency shall propose a payment plan, and after examination and approval by the financial department, the required social insurance will be transferred from the special financial account to the special social insurance account (expenditure) opened by the social insurance department, and the social insurance agency shall organize the distribution.

Legal analysis: ** into a separate social security ** special financial account, the implementation of two lines of revenue and expenditure management, special funds, no region, department, unit or individual may be occupied, misappropriated, nor prepared for spring to balance the budget.

Legal basis: Social Insurance Law of the People's Republic of China

Article 1: This Law is formulated on the basis of the Constitution so as to regulate social insurance relations, to preserve the lawful rights and interests of citizens to participate in social insurance and enjoy social insurance benefits, to enable citizens to share the fruits of development, and to promote social harmony and stability.

Article 2: The State shall establish a social insurance system for basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance, to protect citizens' right to receive material assistance from the State and society in accordance with law in the event of old age, illness, work-related injury, unemployment, childbirth, and so forth.

Article 3: The social insurance system adheres to the principles of wide coverage, basic protection, multi-level, and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.

Article 4 Employers and individuals within the territory of the People's Republic of China shall have the right to inquire about payment records and records of personal rights and interests, and to request social insurance agencies to provide social insurance consultation and other related services in accordance with the law. Individuals enjoy social insurance benefits in accordance with the law, and have the right to supervise their own units' contributions for them.

The implementation of two lines of revenue and expenditure refers to the implementation of two lines of revenue and expenditure for the elderly.

The implementation of the two lines of revenue and expenditure reflects the principle of "special storage of spikes" and "special funds" for the elderly. In accordance with the requirements of the superiors, the city from April 1998 pension insurance into the special financial account, the implementation of two lines of revenue and expenditure, the wide Hu social security institutions, finance, banks three co-management, mutual constraints, no department, unit has no right to use social insurance without authorization. The balance** is purchased or deposited in the bank to preserve its value.

Extended reading: [Insurance] How to buy, which is a good way to stop carefully, and teach you to avoid these insurance"pits"

The basic medical insurance implements the best management model that combines social pooling and personal accounts.

Local supplementary medical insurance and maternity medical insurance are subject to social pooling.

Basic medical insurance**, local supplementary medical insurance** and maternity medical insurance** are included in the special financial account for social security, and the management of revenue and expenditure is carried out in two lines, and the special funds are used for special purposes, and it is strictly forbidden to misappropriate.

Basic medical insurance**, local supplementary medical insurance** and maternity medical insurance** due to special circumstances such as disease outbreaks and epidemics, serious natural disasters and other special circumstances, when they are not enough, they will be subsidized by the municipal finance.