A Case Study Of The Income And Expenditure Of The Medical Mutual Assistance Fund For Employees In S Province

China’s social security system reform is gradually deepening,In 1993,the National Federation of Trade Unions founded the National Workers’ Mutual Assistance And Protection Organization,the China Workers’ Insurance Mutual Association,and the S Provincial General Trade Union,in accordance with the relevant spirit of the CPC Central Committee and the State Council on improving the social security system,combined with the actual situation of the reform of the local medical insurance system,has carried out the women workers’ mutual assistance protection scheme,the workers’ accident mutual assistance protection scheme and the hospital medical mutual assistance protection plan.China’s workers mutual assistance protection rise but decades,the relevant theoretical research and empirical research are very rare,domestic related research is also mainly focused on the staff mutual aid protection product design,implementation effect evaluation and so on,the use of actual operational data to study mutual aid protection plan fund income and expenditure issues of the literature has not appeared for the time being,so this paper on mutual aid protection fund income and expenditure research has practical significance and innovative research content.The activities of mutual assistance and protection of workers in the province of S have been carried out to date with great success,both among the insured population and in the amount of claims compared with the beginning of the plan,but there are still many problems in maintaining the balance of payments of mutual assistance protection funds.The importance of the balance and stability of the Fund’s income and expenditure for mutual assistance and protection activities is selfevident.Based on the actual claims data extracted from the database of the S Provincial Mutual Insurance Association,this paper analyzes the fund income and expenditure of the three major schemes by combining qualitative and quantitative methods,with the aim of finding out the problems in the operation of the fund and making corresponding suggestions.Chapter Ⅲ introduces the basic system design scheme and implementation overview of the three major plans,and chapter four focuses on the analysis of the fund income and expenditure of the three major plans,first of all,the use of fund income,fund expenditure,fund balance,fund balance rate,cumulative balance and other indicators to analyze the fund income and expenditure status of the three major plans,and secondly,to analyze the long-term characteristics of the three major plans.The introduction of reserve assessment method to calculate its payout rate,found that the female workers plan payout rate increased year by year,and the higher the age of the higher the payout rate.For inpatient medical plan,the basic index of fund income and expenditure is calculated by age and sex,and the inpatient medical confidence premium is calculated according to the Buhman-Straub model.According to the analysis of fund income and expenditure,this paper puts forward the existence of mutual aid protection funds or will not be able to pay,the fund structural imbalance,rising medical expenses will bring expenditure pressure to the fund and other issues.The fifth chapter is based on the analysis of the previous,combined with the current situation of trade union operation,put forward some suggestions.