Objective In order to make reasonable use of medical insurance funds,effectively reduce the rate of medical insur-ance refusal and reduce the economic loss of hospitals.Methods The distribution of non-payment items,classification of non-pay-ment drugs and reasons of non-payment were analyzed and summarized in the non-payment data of employee inpatient medical in-surance in our hospital in 2020.Results In 2020,the amount of refused payment was 982,700 yuan,among which,the amount of re-fused payment for drugs was 87.73,accounting for 89.28%;The non-payment amount of blood substitutes such as human blood al-bumin,proton pump inhibitors such as Pantoprazole sodium for injection,and anti-growth hormones such as somatostatin for injec-tion accounted for more than 60%of the total non-payment amount.Most of the reasons for drug refusal were beyond the limit of medical insurance,and the amount of refusal accounted for 85.60%.Conclusion In view of the phenomenon of non-payment of medical insurance in our hospital,the hospital needs to strengthen the publicity and study of medical insurance policy,strengthen the information construction and other improvement measures to effectively reduce the phenomenon of non-payment of drugs and en-sure the benign operation of hospital funds.