“建立社会保障体系,实行社会统筹和个人账户相结合的养老、医疗保险制度,完善失业保险和社会救济制度,提供最基本的社会保障”是十五大报告中明确提出的加快推进国有企业改革的配套措施之一。目前,我国职工医疗保险改革方案经试点和扩大试点已日趋成熟。纵观“两江”及其他一些扩大试点城市试行医疗保险制度改革的实践,加强基金支出的管理和监督是此项改革成败的关键。 “Establishment of a social security system, the implementation of an old-age pension and medical insurance system that combines social pooling and personal accounts, and the improvement of unemployment insurance and social relief systems to provide the most basic social security” are clearly stated in the report of the 15th National People’s Congress to accelerate the reform of state-owned enterprises. One of the supporting measures. At present, China’s employee medical insurance reform program has gradually matured through trials and expanded pilots. Throughout the “Two Rivers” and other pilot cities to expand the pilot medical insurance system reform practice, strengthening the management and supervision of fund expenditure is the key to the success of this reform.