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第四讲职工医疗保险基金结余核算职工医疗保险基金结余是指职工医疗保险基金收支相抵后的余额。包括社会统筹医疗基金余额、个人帐户医疗基金结余，由于离休人员和老红军纳入职工医疗保障制度改革范围，所以，还应包括离休人员和老红军医疗保险基金结余。一、结转方法结转...
Lecture 4: Employee Medical Insurance Funds Surplus The employee medical insurance fund balances refer to the balance after the medical insurance fund balance of payments has been offset. Including the balance of social pooling medical fund and balance of medical fund of individual account. As the retired staff and the Red Army are included in the scope of the reform of staff medical security system, the balance of retirees and the old Red Army medical insurance fund should also be included. First, the carry-over method carried forward ...