新农合医疗基金会计核算制度改进策略研究

发布时间：2018-03-30 02:27

本文选题：新型农村合作医疗基金　切入点：会计核算制度　出处：《会计之友》2017年13期

【摘要】：新型农村合作医疗基金(以下简称新农合基金)是以保障广大农民群众医疗为目的的爱心工程,参合农民可以借此摆脱因病致贫的命运。文章从会计制度本身的不足、会计人员专业知识的缺乏以及会计监管的缺失三个方面来指出新农合基金的运行现状,指出会计科目设置要结合经办机构的实际核算需要,会计核算基础的改进要建立在使会计信息更加真实的基础上,会计处理方法要讲究便捷实用。同时要注意会计环境的建立,要有专业的会计工作人员,合理的监督方法,便民、惠民的医疗保障制度。创新之处在于提出以修正的权责发生制替代现行的收付实现制,从而解决实际基金收支时间与因权责发生制下的记账时间不匹配而造成的会计信息不真实、不及时的现象。
[Abstract]:The New Rural Cooperative Medical Fund (hereinafter referred to as the New Rural Cooperative Medical Fund) is a loving project aimed at protecting the medical care of the broad masses of peasants, and participating farmers can use it to get rid of the fate of poverty caused by illness. The lack of professional knowledge of accounting personnel and the lack of accounting supervision to point out the current situation of the operation of the New Agricultural Cooperation Fund, pointing out that the setting of accounting subjects should be combined with the actual accounting needs of the agencies. The improvement of accounting basis should be based on making accounting information more true, accounting treatment methods should pay attention to convenience and practicality. At the same time, attention should be paid to the establishment of accounting environment, professional accounting staff, reasonable supervision methods, and convenience for the people. The innovation of the medical security system for the benefit of the people lies in the proposal to replace the current cash and payment system with the revised accrual basis. In order to solve the actual fund income and expenditure time and the accrual basis of the accounting time mismatch caused by the accounting information is not true, not timely phenomenon.
【作者单位】：河南工业大学管理学院;
【基金】：2015年河南省哲学社会科学规划项目(2015BJJ051) 2016年河南省软科学项目(162400410041) 河南省属高校基本科研业务费专项资金项目(2014YWQN10) 河南工业大学高层次人才基金项目(2013BS058)
【分类号】：F323.89;F840.4;F842.684

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