改革医疗保障制度是建立完善社会保障体系的重点和难点。在经济体制转轨过程中进行这项改革，如何既能保障和满足人们日益增长的医疗需求，又能同各方面的承受能力相适应，做到合理需求与有效供给相统一。将是长期困扰我们的难题，也是改革能否取得成功的关键。本文拟对城镇职 Reforming the medical security system is the key and difficult point in establishing and improving the social security system. In carrying out this reform during the transition of the economic system, how can we both ensure and meet people’s growing medical needs and adapt to the various endurance capacities, so that reasonable demands can be unified with effective supply. It will be a difficult problem for us that has plagued us for a long time and it is also the key to the success of the reform. This article is intended for urban jobs