企业补充医疗保险制度是企业员工重要福利保障制度之一,是企业进行人力资本投资的重要途径之一,也是企业吸引、留住中高级管理技术人才的有效措施。建立补充医疗保险制度要以“三个代表”重要思想和科学发展观为指导,以国家法律法规为依据,建立适合企业具体情况的医疗待遇制度, Enterprise supplementary medical insurance system is one of the important welfare guarantee system for enterprise employees and one of the important ways for enterprises to invest in human capital. It is also an effective measure for enterprises to attract and retain middle and senior management technical personnel. To establish a supplementary medical insurance system, we must take the important thinking of the ’Three Represents’ and the scientific concept of development as guidance, establish a system of medical treatment appropriate to the specific conditions of the enterprise on the basis of national laws and regulations,