医疗社会保险的目的是保障职工的身体健康,它的支付原则和方式不同于其他社会保险项目。根据符合条件的职工(被保险人)享受医疗的机会和待遇均等的原则,职工的就医及用药,依病情而定,不受经济地位不同的影响。医疗服务属于企业应当提供给职工的基本待遇之一,医疗保险费中企业缴费应占职工个人账户的主要份额,职工个人缴费数额则既要能够保证医药费用从个人账户中的开支,又要不影响职工的正常生活。政府有关医疗社会保险事业的支出,主要体现为对制药厂和医疗器械设备生产厂家提供补贴,限制药品、设备的价格,补贴医疗机构予以税收优惠 The purpose of medical social insurance is to protect the health of workers, and its payment principles and methods are different from other social insurance programs. According to the principle that eligible workers (insured persons) enjoy the equal opportunity and treatment of medical treatment, the medical treatment and medication of the staff and workers depend on the condition and are not affected by the difference of economic status. Medical service is one of the basic treatment that an enterprise should provide to its employees. In the medical insurance premium, the enterprise’s contribution should account for the major share of the personal accounts of individual workers. The amount of individual employees’ contributions should not only guarantee the medical expenses from the expenses in the personal accounts, Affect the normal life of workers. Government expenditures on medical social insurance, mainly reflected in the pharmaceutical manufacturers and medical device manufacturers to provide subsidies to limit the prices of drugs, equipment, subsidies to medical institutions to tax incentives