1.参保单位的道德风险。在财务角度上看,参保单位依照政策缴纳职工基本医疗保险无疑会增加费用支出、减少营运资金,因此,追求利润最大化的企业存在逃避缴纳医保费的动机。逃避的方式主要有三种:(1)不计提或部分职工计提基本医疗保险以减少企业支出;(2)瞒报职工的计提基数,使其 1. Insured unit moral hazard. From the financial point of view, the insured unit in accordance with the policy to pay workers basic medical insurance will undoubtedly increase the cost of expenditure and reduce working capital, therefore, the pursuit of profit maximization enterprises have the incentive to evade payment of medical insurance premiums. There are mainly three ways to evade: (1) not counting or some of the staff and workers provide basic medical insurance to reduce the expenditure of enterprises; (2)