【摘 要】
：
2012年我国进行了第一次全国性大规模社保资金审计.审计结果公告显示,至2011年底,我国已基本实现“以社会保险、社会救助和社会福利为基础,以基本养老、基本医疗和最低生活保
【机 构】
：
江西财经大学,江西南昌,330013
论文部分内容阅读
2012年我国进行了第一次全国性大规模社保资金审计.审计结果公告显示,至2011年底,我国已基本实现“以社会保险、社会救助和社会福利为基础,以基本养老、基本医疗和最低生活保障制度为重点”的社会保障体系目标.社保财政投入不断加大的同时,医疗保险基金结余从2005年结余1000多亿元开始,结余仍然逐年增长,到2010年结余已经高达5000多亿元.本文从医保基金结余入手,对我国三项基本医疗保险制度整合进行研究分析,提出基本医保制度整合的理论基础.
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