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为了规范和加强职工医疗保险基金的会计核算,根据国家有关法律、法规,我们制定了《职工医疗保险基金会计核算办法》,现印发给你们,请转发所属各社会医疗保险事业机构,自1997年1月1日起执行。执行中有何问题,请及时函告我部。 各地区自行制定的职工医疗保险基金会计核算办法同时废止。 附件:职工医疗保险基金会计核算办法
In order to standardize and strengthen the accounting of the employees ’medical insurance funds, according to the relevant laws and regulations of the state, we have formulated the Accounting Measures for the Employees’ Medical Insurance Funds, which are hereby forwarded to you. Please forward the medical insurance institutions under their respective social responsibilities since 1997 January 1 from the implementation. Any problems during implementation, please write to our department in time. The accounting methods for the employees’ medical insurance funds formulated by all regions shall be abolished at the same time. Attachment: Employee Medical Insurance Fund Accounting Methods