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近年来,随着社会保障体制改革工作的不断深入,医保制度整合和统一的步伐明显加快,目前已经将新型农村合作医疗(以下简称新农合)与城镇居民医保制度进行了整合,实行统一的居民基本医保制度,由人社部门统一管理。医保制度整合后,如何规范和完善定点医疗机构医保基金财务管理和会计核算的问题日益凸显,笔者结合十余年的医保财务工作经验和做法,就当前如何规范定点医疗机构基金财务管理工作,与大家共同交流探讨。
In recent years, with the continuous deepening of social security reform, the pace of integration and unification of the health insurance system has accelerated noticeably. At present, the new rural cooperative medical system (hereinafter referred to as NCMS) has been integrated with the urban residents’ health insurance system and has been unified The basic medical insurance system for residents shall be managed by the departments of human resources and social security. How to regulate and improve the financial management and accounting of medical insurance fund in fixed medical institutions has become increasingly prominent after the integration of the medical insurance system. Based on more than ten years’ experience and practice in medical insurance, I work out how to standardize the financial management of fixed-point medical institutions, We share the discussion.