美国于1966年实施的医疗照顾制度改变了以往只有商业医疗保险的局面，对改善老年人与残疾人的医疗服务发挥了较好的促进作用。本文以医疗照顾制度基金管理为切入点，对其筹资、支出、资金管理与投资形式进行分析，结合其制度实施与基金管理成效，对我国医保基金管理提供借鉴，以期提高我国医保资金管理效率，保障参保者利益。

Medicare program changed the status of U.S. health care system with commercial medical insurance that existed alone before 1966. The program is health insurance which provides better medical service for people 65 or older and people with disabilities. Through analysis and evaluation of the income source, expenditure structure, and investment of Medicare Trust Funds, this article provides a reference for the government.

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