医疗保险制度,为广大城镇职工提供基本的医疗保障,对保障职工权益,促进职工健康水平的提高,维护社会稳定和促进社会和谐等起到了重要作用。文章以河南省平顶山市为例进行实证研究,发现城镇职工医保制度中医疗费用报销和药品价格等对职工医保受益水平影响较大。进而从职工医疗保障制度的筹资机制、偿付机制和提供机制等维度进行建设,以期进一步完善城镇职工基本医疗保险制度。 Medical insurance system for the majority of urban workers to provide basic medical security, to protect the rights and interests of workers and staff to promote the improvement of health, maintain social stability and promote social harmony has played an important role. The article takes Pingdingshan City, Henan Province as an example to conduct empirical research and finds that medical expenses reimbursement and drug prices in the urban employee health insurance system have a greater impact on the level of employee benefits. And then from the dimensions of the financing mechanism, the payment mechanism and the provision mechanism of the employee medical insurance system, with a view to further improve the basic medical insurance system for urban workers.