党的十四届三中全会明确了我国医疗制度的改革方向,就是要建立国家、集体、个人三方合理分担医疗费用,社会统筹与个人帐户相结合的医疗保险制度。医疗保险制度的建立和社会经济发展关系密切,关系到国家、集体、个人的利益,三者所起的作用和应负的责任对医疗保险制度的实施和发展有着重大的影响。 The Third Plenary Session of the 14th Central Committee of the Communist Party of China made it clear that the direction of the reform of China’s medical system is to establish a medical insurance system in which the state, the collective and the individuals share the medical expenses rationally, the social pooling and the individual accounts. The establishment of the medical insurance system is closely related to the social and economic development and has a bearing on the interests of the state, the collective and the individuals. The role played by the three and the responsibility they hold have a significant impact on the implementation and development of the medical insurance system.