The reporter learned that in order to further standardize the accounting of medical security funds and strengthen the management of medical security funds, the Ministry of Finance has formulated and issued the "Supplementary Provisions to the Accounting System of Social Insurance Funds" (hereinafter referred to as the "Supplementary Provisions"), which will officially come into effect on January 1, 2026. Medical security is an important component of social security. In recent years, China has continuously deepened the reform of the medical insurance system, accelerated the establishment of the long-term care insurance (hereinafter referred to as long-term care insurance) system, and the operation and management mode of the medical insurance fund has also undergone corresponding changes, which have put forward new requirements for the accounting and information disclosure of the medical insurance fund. ”The relevant person in charge of the Accounting Department of the Ministry of Finance stated. It is reported that as early as 2017, the Ministry of Finance issued the "Accounting System for Social Insurance Funds". Since its release, the system has played a positive role in standardizing the accounting of social insurance funds, strengthening the management of social insurance funds, and maintaining the security of social insurance funds. The supplementary regulations mainly include the following contents: clarifying that the long-term care insurance fund and urban and rural medical assistance fund shall refer to the implementation of the Social Insurance Fund Accounting System; Add relevant accounting subjects and their usage instructions; Clarify the format and preparation requirements for the "income and expenditure statement" of the long-term care insurance fund, as well as the presentation requirements for the "major illness insurance expenditure" item in the urban and rural residents' medical insurance fund; Clarify the requirements for the connection between the old and new medical insurance funds for urban and rural residents. At present, we are in a critical period of institutional integration in pilot areas for long-term care insurance and the establishment of new systems in other regions. The Supplementary Regulations have timely unified and standardized the accounting and reporting of long-term care insurance funds, which is conducive to reflecting the operation of funds in various regions, providing comparable and effective information for the establishment and improvement of the long-term care insurance system, and better serving the reform of the medical security system. ”The relevant person in charge of the Accounting Department of the Ministry of Finance stated that in addition, the new regulations also reflect the new business model in the medical insurance field by setting up detailed accounts, aiming to improve the granularity of information and provide support for strengthening fund operation monitoring and risk warning. According to the Ministry of Finance, in recent years, the National Healthcare Security Administration has actively promoted the direct settlement of medical insurance funds with pharmaceutical companies, solving the problem of difficult payment collection for pharmaceutical companies. In practice, there is no unified regulation on whether to confirm temporary payments or expenditures for this type of business. The Supplementary Regulations require direct settlement of business to be processed through the "temporary payment" account, and the expenditure will be confirmed after the premium settlement. This processing method can truthfully reflect the situation of fund advance and the protection of the insured population by the medical insurance fund, providing information support for strengthening the supervision of advance funds and the management of medical insurance expense settlement. The relevant person in charge of the Accounting Department of the Ministry of Finance stated that in order to implement the Supplementary Regulations, the handling agency needs to adjust and update the accounting system in a timely manner to ensure that the accounting module settings meet the requirements of the Supplementary Regulations. At the same time, it is necessary to strictly carry out accounting adjustments in accordance with the requirements of the Supplementary Regulations, especially for the urban and rural residents' medical insurance fund to accurately sort out business data and do a good job in the connection between new and old premium income according to the prescribed steps. Local finance departments will also strengthen the promotion and training of the "Supplementary Regulations", helping accounting personnel and related personnel of medical insurance agencies to deeply understand and master the background and main contents of the "Supplementary Regulations", timely collect problems in the implementation of the "Social Insurance Fund Accounting System" and "Supplementary Regulations", and provide feedback to the Accounting Department of the Ministry of Finance. (New Society)