财政部发文规范医疗保障基金会计核算

Core Viewpoint - The Ministry of Finance has issued supplementary regulations to standardize the accounting of medical insurance funds, effective from January 1, 2026, to enhance the management of these funds and support the ongoing reforms in the medical insurance system [1][2]. Group 1: Supplementary Regulations Overview - The supplementary regulations clarify that the long-term care insurance fund and urban-rural medical assistance fund will follow the existing social insurance fund accounting system [1]. - New accounting subjects and their usage instructions have been added, along with specific requirements for the preparation of the long-term care insurance fund's income and expenditure statement [1]. - The regulations also outline the listing requirements for major illness insurance expenditures within the urban residents' medical insurance fund and the transition requirements between old and new systems [1]. Group 2: Impact on Fund Management - The regulations aim to unify and standardize the accounting for long-term care insurance funds, providing comparable and effective information to support the establishment and improvement of the long-term care insurance system [2]. - By introducing detailed accounting subjects, the regulations enhance the granularity of information, which supports better monitoring and risk warning for fund operations [2]. - The Ministry of Finance has mandated that direct settlement transactions with pharmaceutical companies be recorded as "temporary payments" until premium settlements are confirmed, improving transparency in fund management and expenditure [2]. Group 3: Implementation and Training - Institutions responsible for implementing the supplementary regulations must update their accounting systems to comply with the new requirements [3]. - Local finance departments will enhance training and communication regarding the supplementary regulations to ensure that accounting personnel understand and can effectively implement the new guidelines [3]. - Feedback mechanisms will be established to address issues arising during the implementation of the social insurance fund accounting system and the supplementary regulations [3].