自2001年太平洋保险公司在江阴开创江阴模式开始，各商业保险机构开始涉足经办 社会医疗保险，标志着中国的医疗保障体系进入了第三方管理的时期，政府逐渐在社会医疗保险中引进市场化的竞争机制。本文以平谷模式为实际案例，运用文献研究法、案例研究法，结合实际统计数据，比较商业保险机构经办社会医疗保险的不同模式及其优缺点，对共保联办型医改模式的特点进行总结，从企业战略、财务指标、配套改革措施三个方面深入分析，探讨共保联办型医改模式推广的可能性。全文分为七个部分，具体如下：第一部分为绪论，论述了文章的选题背景及意义，同时说明了本文的研究内容和研究方法。对中国医疗保障体系存在的各种问题、影响医疗费用增长的各种因素进行了梳理，对中国医疗费用大幅增长的严峻形势做了分析，表明了政府支持商业保险机构经办社会医疗保险的态度和深化医疗改革的决心。第二部分对国外的医疗保障体系进行了介绍。特别是对德国、英国、美国、新加坡这四个典型国家的医疗保障体系进行了详细介绍和分析，包括医疗保障体系的起源、分类、管理模式和各国的具体措施。第三部分介绍了中国的医疗保障体系。从中国医疗保障体系的结构、筹资、管理模式、现阶段问题、改革方向这五个方面进行了描述和分析。揭示了中国医疗保障体系现阶段的突出问题是：管理模式主要是政府直接管理，缺乏市场竞争机制，再加上医疗信息不对称，导致医疗费用突飞猛涨。表明了引入第三方管理、引入市场竞争机制的迫切性。第四部分介绍了参与企业背景。分别从中国人民健康保险股份有限公司、中国人民健康保险股份有限公司北京分公司、共保联办项目组三个层次进行了描述和分析。指明了商业健康险公司因顺应时代潮流，参与经办社会医疗保险，开拓新市场。第五部分是对平谷模式的案例分析。包括共保联办型医改模式的定义、具体措施、经办效果、有待解决的问题、与其他商业模式的比较。第六部分从战略、财务、配套改革措施三个方面对共保联办型医改模式推广的可行性进行了分析，表明了共保联办型医改模式对社会、对企业都有推广价值。第七部分为结论。从国外经验、政策支持、平谷模式的经办效果这几个角度概述了共保联办型医改模式推广的可行性。

Since the practice of Jiangyin Pattern in medical reform by China Pacific Insurance Co. Ltd. in 2001, more and more insurance companies have began to undertaken social medical insurance programs.Those programs produced many patterns in medical reform,such as, Luoyang Pattern, Zhanjiang Pattern, Taicang Pattern, and so on.It is the sign of admission of the party administration on medical security system.Based on the actual cases of Pinggu Pattern,this paper analyzed and discussed characteristics of risk sharing and co-working pattern in medical reform.Literature research method and case study method are applied in this paper. The actual data statistics is also used in the paper.The article aims to discuss the promoting possibility of risk sharing and co-working pattern.This paper is divided into seven parts:The first part of the paper discussed the background and significance of the selected topic.Both the problems of Chinese medical security system and the influencing factors of medical expenses are combed in this part. The government's determination to support insurance companies to undertaken social medical insurance programs. And then , research congtents and methods of this paper are also explained in this part.The second part of the paper bring some introduction about medical security system in forein countries.Detailed introduction of the medical security system in four typical countries is showed in this part.The introduction includes four aspects: origin, classification, administration mode, specific measures.The third part of the paper introduces the Chinese medical security system.In this part, the Chinese medical security system is discussed from five different aspects, including strcucture, fundraising, administration mode, problems, the direction of reform.The main problem is lack of appropriate management mode. Chinese medical security system should managed by market competition mechanism.The fourth part of the paper introduces the business background from three levels, including PICC Health Insurance Co. Ltd.,Beijing Branch of PICC Health Insurance Co. Ltd., project team of risk sharing and co-working.It indicates that insurance companies should undertaken social medical insurance programs to develop new markets by conforming to the trend of the times.The fifth part of the paper is analysis of Pinggu Pattern. The analysis is divided into five parts: definition, specific measures, actual result, unresolved questions, comparison of several business models.The sixth part of the paper is analysis of risk sharing and co-working pattern in medical reform.It is a feasibility study on strategy, finance and management improvement.It showed that the risk sharing and co-working pattern is good for both social benefit and corporate benefit.The pattern is worth promoting.The seventh part is the conclusion of the paper.According to the foreign experience.Because of China policy and the characteristics of risk sharing and co-working pattern itself, the promoting of the pattern is possible. To introduce a third party management into Chinese medical security system is the direction of medical reform in the future.