本文设计了个人帐户由用人单位管理的医疗保险模式，给出了操作要点、操作流程及将用人单位、约定医疗单位的经济利益与医疗保险的营运结果联系起来的具体算法，并对该模式的优缺点进行了讨论。 This paper has designed a medical insurance model for personal accounts managed by employers. It has provided operating points, operating procedures, and specific algorithms that link the economic benefits of employers and contracted medical units with the operational results of medical insurance. The advantages and disadvantages were discussed.