近年来，我国陆续进行了住房、养老保险和医疗等三项制度的改革。其中，医疗制度改革牵涉面最广、影响人们的生活最直接。目前，多数地方仍处在试点推广阶段。与此同时，与医疗保险相关的某些会计政策和会计处理方法也有待统一和完善。一、现行有关会计政策及会计处理方法目前? In recent years, China has successively carried out the reform of the three systems of housing, endowment insurance and medical care. Among them, the reform of the medical system involves the most extensive and affects people’s lives the most direct. At present, most places are still in the pilot promotion stage. At the same time, some medical policies and accounting methods related to medical insurance need to be unified and perfected. First, the current relevant accounting policies and accounting methods Currently?