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随着我国市场经济的不断发展,我国人民群众的生活水平也得到了很大的提升,为了解决人民群众看病难的问题,我国出台了一系列的医保政策,在一定程度上保证了医院会计核算工作的顺利进行。然而在新会计制度下现行医保结算方式对医院会计核算产生了一定的影响,本文从现行医保结算方式的基本理论出发,分析了新会计制度下现行医保结算方式对医院会计核算的影响,并提出了几点应对的措施,目的在于在新会计制度下不断完善现行医保结算方式,为广大人民群众提供高质量的医保结算服务。
With the continuous development of the market economy in our country, the living standards of our people have also been greatly improved. In order to solve the difficult problem of people’s medical treatment, our country has promulgated a series of policies on medical insurance, to a certain extent, guaranteed the hospital’s accounting Work smoothly. However, under the new accounting system, the current medical insurance settlement method has a certain impact on the hospital accounting. Based on the basic theory of current medical insurance settlement method, this paper analyzes the impact of the current medical insurance settlement method on the hospital accounting under the new accounting system and puts forward What measures should be taken in order to constantly improve the current mode of medical insurance settlement under the new accounting system so as to provide the masses with high-quality medical insurance settlement services?