个人账户设立的背景和初衷我国职工医保个人账户可以追溯到1994年的职工医保“两江试点”。自那时起,我国城镇职工基本医疗保险就确定为社会统筹和个人账户并存的统账结合模式。当前各地实践中,个人账户有两种具体形式:一种是延续体改委《关于职工医疗制度改革的试点意见》(体改分[1994]51号)规定的通道式,即先用完个人账户(当前大部分地区改为“用完当年个人账户积累额”),之后个人自付费用超过起付线,转入统筹基金 Personal accounts set up the background and the original intention of our employee medical insurance personal accounts can be traced back to the 1994 employee medical insurance Since then, the basic medical insurance for urban workers in our country has been set as the unified model for the integration of social pooling and individual accounts. At present, in practice, there are two specific forms of personal accounts: one is to continue the channel-type prescribed in the Pilot Committee of the Reform Commission on the Reform of the Workers’ Medical System (Physical Reform Sub-division [1994] No. 51) Account (most of the current area is replaced by “personal account accumulated amount of current year ”), after which personal expenses over the payline, into the overall fund