Abstract
As China’s healthcare security system reform deepens, the cross-provincial mutual aid policy for individual medical insurance accounts has become a bridge connecting the place of insurance enrollment and the place of medical treatment. The medical insurance wallet has emerged as a new vehicle for medical insurance fund settlement, representing a significant innovation in the digital transformation of medical insurance fund management. However, its capital attributes and circulation model differ markedly from those of traditional individual medical insurance accounts. Under the current fund accounting framework, the accounting treatment of medical insurance wallet transactions remains a new challenge for healthcare security administrations. This paper analyzes the operational characteristics of the medical insurance wallet and its impact on the accounting of medical insurance funds, and proposes accounting recommendations from both institutional development and operational practice perspectives. The aim is to improve the accounting system for medical insurance funds, accurately record the flow of medical insurance wallet funds, streamline the accounting treatment process, clarify the accounting treatment methods, facilitate the effective implementation of the mutual aid function of individual accounts, and provide theoretical support for the efficient and intelligent development of the healthcare security undertaking.
Key words
accounting system /
accounting /
medical insurance fund /
medical insurance wallet
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Exploration of Improving Accounting for Medical Insurance Wallet Business Under the Framework of Fund Accounting System——Taking Ningxia Hui Autonomous Region as an Example[J]. China Health Insurance. 2026, 0(5): 91-95 https://doi.org/10.19546/j.issn.1674-3830.2026.5.011
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