基本医疗保险基金会计与财务问题研究

发布时间：2018-06-14 19:37

本文选题：基本医疗保险 + 会计核算　；参考：《西南财经大学》2012年硕士论文

【摘要】：基本医疗保险基金是我国针对基本医疗保险所筹集的专项资金,基本医疗保险基金是基本医疗保险制度运行的物质基础,其运行效率和效果直接关系参保人员的医疗待遇和基本医疗保险制度的可持续发展。随着覆盖范围和参保人数以及用人单位和个人缴费规模的不断扩大,各级医疗保险经办机构基金数量逐年增加,根据有关资料统计到2011年末全国基本医疗保险基金收入达到4309亿元,支出3538亿元,累计结余到达6319亿元,其中,个人账户结余达2843亿元,占总结余的45%,面对日益庞大的基金规模,如何科学管理基本医疗保险基金、确保其长期平稳运行是基本医疗保险基金会计核算与财务管理的核心问题。基本医疗保险基金运行要经过筹资、待遇支付、运营等若干环节,任何一个环节出现问题都会影响到基金的平稳运行,目前伴随着人口老龄加速、医疗费用刚性增长等现状,越来越多的人意识到“隐性债务”已成为基本医疗保险基金长期平稳运行的威胁,而且由于基本医疗保险基金所有权与管理权存在一定程度的分离,违规案件时有发生,已严重影响到基本医疗保险制度的运行,如何完善基本医疗保险基金会计核算和财务管理,完善监督机制,从制度和机制上保障基本医疗保险基金的安全完整,才能不断提高基本医疗保险基金长期发展。随着我国基本医疗保险事业的快速发展,会计核算已不再是简单的现金收付业务,财务管理也由单一收支管理的向多层次发展,面对日益庞大的基本医疗保险基金规模,如何改进完善会计核算与财务管理已成为业务发展自身的需求。本文的主要贡献是：第一、系统分析了现行的基本医疗保险基金会计计量的时间基础,建立“以收付实现制为主,结合权责发生制”的会计计量基础,有较强的可操作性。第二、将医疗保险精算技术运用于财务管理,提高财务管理的科学性、精确性。第三、提出基本医疗保险基金会计报告鉴证设想,确保公开信息的质量。
[Abstract]:The basic medical insurance fund is a special fund raised by China for basic medical insurance. The basic medical insurance fund is the material basis for the operation of the basic medical insurance system. Its operation efficiency and effect are directly related to the medical treatment of the insured and the sustainable development of the basic medical insurance system. With the continuous expansion of the coverage, the number of insured persons and the scale of employer and individual contributions, the number of funds of medical insurance agencies at all levels has increased year by year. According to the relevant data, by the end of 2011, the income of the national basic medical insurance fund had reached 430.9 billion yuan, the expenditure was 353.8 billion yuan, the accumulated balance reached 631.9 billion yuan, of which, the personal account balance reached 284.3 billion yuan. 45% of the total balance, facing the increasingly large fund scale, how to scientifically manage the basic medical insurance fund and ensure its long-term smooth operation is the core problem of the accounting and financial management of the basic medical insurance fund. The operation of the basic medical insurance fund has to go through several links, such as financing, payment of benefits, operation, and so on. Any problems in any link will affect the smooth operation of the fund. At present, along with the accelerated aging of the population and the rigid growth of medical costs, etc. More and more people realize that "hidden debt" has become a threat to the smooth operation of the basic medical insurance fund for a long time, and because there is a certain degree of separation between ownership and management of the basic medical insurance fund, irregularities occur from time to time. It has seriously affected the operation of the basic medical insurance system. How to improve the accounting and financial management of the basic medical insurance fund, how to perfect the supervision mechanism, and how to guarantee the safety and integrity of the basic medical insurance fund from the system and mechanism, In order to continuously improve the basic medical insurance fund long-term development. With the rapid development of basic medical insurance in our country, accounting is no longer a simple cash business, and financial management has also developed from a single income and expenditure management to a multi-level development, facing the growing scale of the basic medical insurance fund. How to improve accounting and financial management has become the demand of business development. The main contributions of this paper are as follows: first, the paper systematically analyzes the time basis of the current accounting measurement of the basic medical insurance fund, and establishes the basis of accounting measurement, which is mainly based on the cash basis and combined with the accrual basis. Have strong maneuverability. Secondly, the medical insurance actuarial technology should be applied to the financial management to improve the scientific and accurate nature of the financial management. Third, put forward the basic medical insurance fund accounting report verification assumption to ensure the quality of public information.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F842.6

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