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目前,合作医疗主要的核算形式有以乡统筹、以乡核算,以村统筹、以村核算以及以乡统筹、乡村分级核算3种类型,3种核算形式各有其利弊,现笔者就此作一简要的分析比较。一、以乡统筹、以乡核算此种形式的基本做法是,合作医疗的基金标准全乡统一,由乡合作医疗管理机构统一组织筹集,统一管理和使用经费,以乡为核算单位,补偿标准及补偿方式也都实行全乡一致。采用此种核算形式的优点在于风险承担能力
At present, the main forms of accounting for cooperative medical care are rural planning, rural accounting, village planning, village accounting, rural planning, and rural classification accounting. Each of the three types of accounting has its own advantages and disadvantages. Now the author has made a Brief analysis and comparison. 1. The basic approach to co-ordination and rural accounting in this form is that the fund standard for cooperative medical care shall be unified in the whole township, and shall be organized by the township cooperative medical care management organization in a unified way, unified in management and use of funds, with the township as the accounting unit, compensation standard. And compensation methods are also implemented in the same township. The advantage of adopting this form of accounting is risk bearing capacity