新农合基金会计核算浅析

发布时间：2018-07-04 08:09

  本文选题：农合基金 + 风险基金　； 参考：《财会通讯》2013年25期

【摘要】：正财政部于2008年颁布实施了《新型农村合作医疗基金会计制度》(以下简称新制度),新制度颁布实施5年多的时间,对规范新型农村合作医疗基金的会计核算,加强新农合基金科学化、精细化管理,促进新农合制度的健康发展起到了重要作用。根据几年来制度的执行和操作情况,浅谈几点看法和意见。一是会计主体。新制度第三条规定":新农合基金应当作为独立的会计主体进行确认、计量和批露。新农合基金独立于经办机构的固定资产及管理的其他财产,实行专款专用"。即新农合经办机
[Abstract]:In 2008, the Ministry of Finance promulgated and implemented the new rural cooperative medical fund accounting system (hereinafter referred to as the new system), and the new system was promulgated and implemented for more than five years to standardize the accounting of the new rural cooperative medical fund. It has played an important role in strengthening the scientific management of the new rural cooperative fund and promoting the healthy development of the new agricultural cooperation system. According to the implementation and operation of the system in recent years, some views and opinions are briefly discussed. One is the accounting subject. Article 3 of the new system stipulates that the NRCF shall be recognized, measured and disclosed as an independent accounting entity. The NCMS is independent of the fixed assets and other property managed by the agencies, and shall be earmarked for funds. " That is, the new agricultural cooperative agency machine
【作者单位】： 湖北罗田县新型农村合作医疗管理办公室;湖北润达税务有限责任公司;
【分类号】：F840.32;R197.1
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本文编号：2095406