财政部印发《〈社会保险基金会计制度〉补充规定》 强化医保基金运行监测 化解收支错配风险

Core Viewpoint - The Ministry of Finance has issued supplementary regulations to standardize accounting for medical insurance funds and enhance management, particularly in the context of the ongoing reforms in the medical insurance system and the establishment of long-term care insurance [1] Group 1: Accounting Regulations - The supplementary regulations unify and standardize the accounting and reporting for long-term care insurance funds, facilitating a true reflection of fund operations across regions [1] - Adjustments have been made to the accounting treatment of urban and rural residents' medical insurance premiums to accurately reflect fund operations and identify risks early [2] Group 2: Accounting Treatment Adjustments - Under the new regulations, urban and rural residents' medical insurance premiums collected in advance for future years will be processed through a "temporary receipt" account, with income recognized in the corresponding benefit year [2] - The regulations further specify the accounting treatment for major illness insurance funds under both commercial insurance and self-managed models, requiring detailed accounts for premium transfers, risk compensation, and surplus returns [2] Group 3: Direct Settlement Initiatives - The regulations mandate that direct settlement transactions with pharmaceutical companies be processed as "temporary payments" until premium settlements are confirmed, enhancing transparency in fund management [3] - Institutions are required to update their accounting systems to comply with the new regulations and ensure accurate data management for urban and rural residents' medical insurance funds [3]