现在国家对于社会保障工作越来越重视,地方也逐步加强了民生领域的政策制定,尤其是在医疗保险方面。一些地方报销比例越来越高,全然不顾基金承受能力,甚至在透支往年结余的基金,这样的医保制度发展必然难以为继。处理好医保分担机制和社会福利的陷阱问题,应该掌握以下三个原则:一是基金结余有度,分担机制科学化。有的地方采取过于谨慎的基金收支政策,导致基金结余率过高,饱受诟病;又有观点认为应该把医保基金全部 Nowadays, the state attaches more and more importance to the work of social security, and local governments have gradually stepped up the formulation of policies in people’s livelihood, especially in medical insurance. In some places, the proportion of reimbursement is getting higher and higher, completely disregarding the affordability of the fund and even overdraping funds in previous balances, so the development of the medical insurance system will inevitably be unsustainable. To properly handle the trap of the health-care sharing system and social welfare, we should grasp the following three principles: First, there should be enough fund balances and scientific mechanisms for sharing. In some places, excessive and prudent fund revenue and expenditure policies have been adopted, which has led to criticisms of excessive fund balances. Another point of view is that all medical insurance funds should be