Article 266 of the Criminal Law of People's Republic of China (PRC) (which came into effect on April 24, 20 14) explains that defrauding pension, medical care, work injury, unemployment, maternity and other social insurance funds or other social security benefits by fraud, forgery of certification materials or other means belongs to the act of defrauding public and private property as stipulated in Article 266 of the Criminal Law. According to the State Council's decision on establishing the basic medical insurance system for urban workers, the basic medical insurance fund consists of overall funds and individual accounts. Personal account funds are owned by individuals, but in principle, cash may not be withdrawn, and it is forbidden to be used for other consumption expenses other than medical treatment.