企业职工医疗保险实行社会统筹医疗基金与个人医疗帐户相结合,是党的十四届三中全会确定的改革目标。建立职工个人医疗帐户,可增强职工的医疗保险意识,自觉合理地利用医疗服务,减少浪费,同时。职工的劳动贡献在个人帐户积累上得到体现,可以起到调动职工生产积极性的作用,个人帐户金可以继承,还解决了两代人之间医疗保险费用转移的问题。建立职工个人医疗帐户,是我国职工医疗保险制度转轨的标志,是医疗保险制度的创新。一、企业可供利用的医疗经费是有限的,在这有限的资金中,如何合理确定个人帐户金和社会统筹金的比例,是建立个人帐户遇到的首要问题。建立个人医疗帐户影响到医疗保险互济的水平,个人帐户越大,社会保障性越差,个人帐户沉淀的资金多,社会统筹的压力也会相应增大。医疗保险制度改革的原则是在保障职 The combination of the social pooling of medical funds for enterprise employees and the medical accounts of individuals is the reform goal set by the Third Plenary Session of the 14th Central Committee of the Communist Party of China. Establishing a personal medical account for employees can enhance employees’ awareness of medical insurance, use medical services conscientiously and rationally, and reduce waste, at the same time. The labor contribution of workers is reflected in the accumulation of personal accounts, which can play a role in mobilizing the enthusiasm of workers and staff members. The personal account gold can inherit and also solve the problem of the transfer of medical insurance expenses between two generations. The establishment of individual medical accounts for workers is a symbol of the transition of China’s employee medical insurance system and an innovation of the medical insurance system. First, the medical funds available to enterprises are limited. How to rationally determine the proportion of personal account funds and social overall payment funds in this limited fund is the most important issue in the establishment of personal accounts. The establishment of a personal medical account affects the level of medical and insurance mutual aid. The larger an individual’s account is, the more vulnerable the social security is. The more funds are deposited in an individual account, and the pressure of social co-ordination will also increase correspondingly. The principle of the reform of the medical insurance system is to protect the job