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由财政部颁布,自2008年1月1日起开始施行的新型农村合作医疗基金,对于规范农村合作医疗会计核算工作和提升新型农村合作医疗基金的使用效率起到了十分重要的作用。新农合医疗制度是否能够取得圆满的成功,其关键就在于管理好合作医疗基金,而加强会计核算工作是保证新农合医疗基金安全的有力措施。但是随着目前新农合工作的不断深入,新农合基金会计核算工作中逐渐暴露出很多实际问题,本文正是从这一角度出发,分析了在实践过程中会计核算工作出现的问题,并结合笔者工作经验,提出了几点改善措施。
The new rural cooperative medical fund, promulgated by the Ministry of Finance since January 1, 2008, plays an important role in regulating the accounting of rural cooperative medical care and improving the efficiency of using the new rural cooperative medical fund. Whether the new rural cooperative medical system can achieve complete success depends on the management of the cooperative medical fund and strengthening the accounting work is a powerful measure to ensure the safety of the new rural cooperative medical fund. However, with the continuous deepening of NCMS nowadays, many practical problems are gradually exposed in the accounting of NCMS funds. From this perspective, this paper analyzes the problems that arise in the accounting work in the course of practice and Combined with the author’s work experience, put forward a few improvements.