Core Viewpoint - The article discusses the issuance of the "Supplementary Provisions on the Accounting System for Social Insurance Funds" aimed at standardizing the accounting treatment of medical insurance funds and enhancing fund management [3][17][19]. Group 1: Background and Purpose - The supplementary provisions were developed in response to new situations arising since the implementation of the "Social Insurance Fund Accounting System" in 2017, particularly in the context of ongoing reforms in the medical insurance system [4][18]. - The provisions aim to unify and standardize the accounting for long-term care insurance funds and urban-rural medical assistance funds, facilitating the establishment of a multi-tiered medical security system [19][22]. Group 2: Key Content of the Provisions - The provisions include the following main components: - Long-term care insurance funds and urban-rural medical assistance funds will refer to the "Social Insurance Fund Accounting System" [5][22]. - New accounting subjects and their usage instructions have been added, including detailed accounts for medical insurance prepayments, centralized procurement prepayments, and direct settlement funds [6][22]. - The format and compilation requirements for the long-term care insurance fund's income and expenditure statement have been specified [12][23]. - Requirements for the transition from old to new accounting methods have been outlined [24][25]. - The provisions will take effect on January 1, 2026 [25][16]. Group 3: Accounting Treatment Adjustments - The accounting treatment for urban-rural medical insurance fund premium income has been adjusted to ensure that pre-collected premiums for future years are recorded as temporary receipts and recognized as income in the corresponding benefit year [26][27]. - The provisions specify detailed accounting for major illness insurance expenditures, including categories for commercial insurance institutions and self-managed expenditures [9][14][22]. - Direct settlement with pharmaceutical companies will be processed through temporary payment accounts until final settlement, reflecting the actual funding situation and enhancing fund management [27][20]. Group 4: Implementation and Compliance - Institutions are required to update their accounting systems to comply with the new provisions and ensure accurate data management for urban-rural medical insurance funds [28][29]. - Local financial departments are encouraged to provide training and support to help institutions understand and implement the new regulations effectively [28].