In daily life and work, people are also very concerned about what the medical fund includes. Many people may only know something about it, but they may not know what it is. Next, Bian Xiao will bring you answers about what the medical fund includes, hoping to help you. 1. What is a medical fund? Medical fund refers to the funds extracted from the income according to the standard of public medical care stipulated by the local financial department, and used for the public medical care of employees with reference to the relevant provisions of the public medical care system, and is not included in the scope of public medical care. Second, the accounting method of medical fund withdrawal amount = number of employees x withdrawal standard (budget quota approved by the finance) When withdrawing medical fund, debit the subjects of "business expenditure-social security fee" and "business expenditure-social security fee" and credit the subjects of "special fund-medical fund". For example, a public institution is not included in the scope of free medical care, and there are 300 people engaged in professional business and its auxiliary activities, and there are 100 people engaged in production and business activities. The medical fund is extracted from 200 yuan according to the annual per capita medical expenses budget quota standard determined by the local financial department. Withdrawal of medical fund for business expenses = 300× 200 = 60,000 yuan (RMB) Withdrawal of medical fund for business expenses =100× 200 = 20,000 yuan (RMB) Debit: business expenses-social security expenses 60,000 operating expenses-social security expenses 20,000 loans: special funds-medical funds 80. The new medical insurance catalogue has added 339 kinds of drugs, including very expensive cancer treatment drugs, which provides profit margins for pharmaceutical companies; Anti-tumor drugs have a series of policies such as tariff exemption. The problems faced by the pharmaceutical industry are gradually easing. We can expect the industry to release more production capacity. 2. Medical devices-Medical devices refer to instruments, equipment, appliances, in-vitro diagnostic reagents and calibrations, materials and other similar or related items directly or indirectly used in human body, including required computer software. Utility is mainly obtained by physical means, not by pharmacology, immunology or metabolism, or although these means are involved, they only play an auxiliary role. The purpose is to diagnose, prevent, monitor, treat or alleviate diseases; Diagnosis, monitoring, treatment, mitigation or functional compensation of injury; Examination, substitution, adjustment or support of physiological structure or process; Support or sustain life; Pregnancy control; By examining human samples, information can be provided for medical or diagnostic purposes. 3. Medical service-As a service product, medical service has many characteristics. It is of far-reaching significance to analyze the characteristics of medical service products scientifically, comprehensively and accurately, and to design, provide, control and evaluate medical services accordingly, so as to improve the quality management of medical services and provide consumers with quality medical services. Medical service not only has the same characteristics as service products, but also has some characteristics suitable for its own nature, connotation, laws and regulations and consumer requirements. The degree to which these characteristics realize and satisfy consumers' needs determines consumers' feelings, cognition and evaluation, consumers' satisfaction with medical services, and ultimately the quality of medical services. 4. Mobile medical care. Internet medical treatment-Internet medical treatment is a new application of the Internet in the medical industry, including health education, medical information inquiry, electronic health records, disease risk assessment, online disease consultation, electronic prescription, remote consultation, remote treatment and rehabilitation and other forms of health medical services. Internet medical care represents the new development direction of the medical industry, which is conducive to solving the contradiction between the imbalance of medical resources and the growing demand for health care in China. It is a medical development model actively guided and supported by the Ministry of Health. Internet medical treatment is a new application of the Internet in the medical industry, including health education, medical information inquiry, electronic health records, disease risk assessment, online disease consultation, electronic prescription, remote consultation, remote treatment and rehabilitation and other forms of health medical services. Internet medical care represents the new development direction of the medical industry, which is conducive to solving the contradiction between the imbalance of medical resources and the growing demand for health care in China. It is a medical development model actively guided and supported by the Ministry of Health. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe everyone should know something about it. If you still don't understand what the medical fund includes, you can read other articles about life cats, hoping to help you. If you need more legal answers, you can consult a lawyer online!