社会医疗保险基金是由职工和用人单位缴费、国家补贴形成的专用基金,通过商业银行的收入户或直接通过财政专户储存,由医疗保险经办机构管理,当医疗费用发生时由医疗保险经办机构通过支出户向医疗服务机构支付费用。期末,收入大于支出部分为基金结余,结余基金在按规定留存一部分后,其余资金可用于投资,其主要的投资方向是国家债券。 Social medical insurance funds are contributions made by workers and employers and special funds formed by state subsidies. They are stored in commercial accounts or directly through financial special accounts and are managed by medical insurance agencies. When the medical expenses occur, Office through the expenditure of households to pay the medical service agencies. At the end of the period, the income is greater than the expenditure part of the fund balances, the remaining funds in accordance with the provisions of the retained part of the remaining funds available for investment, the main direction of investment is the national debt.