建立城镇职工医疗保险的目的是为了从制度上保障绝大多数职工的基本医疗需求。为了实现这一制度目标,就必须根据基本医疗保险基金随能力和针对医疗服务的特殊性,建立内在的制约机制,强化医疗服务的管理,保证基金收支平衡,保障职工的基本医疗需求。依法建账建制,完善分析、预测、预报相结合的财务管理制度。医疗保险机构应当根据《会计法》和国家社会保 The purpose of establishing medical insurance for urban employees is to ensure that the basic medical needs of the overwhelming majority of workers are systematically protected. In order to achieve this system goal, we must establish an internal control mechanism based on the capabilities of the basic medical insurance fund and the particularities of medical services so as to strengthen the management of medical services, ensure the balance of payments and ensure the basic medical needs of workers. Set up accounts according to law, improving the financial management system combining analysis, forecasting and forecasting. Medical insurance agencies should be based on “Accounting Law” and national social security