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随着政府管理理念的变化和社会保险体制改革的深入,以收付实现制为核算基础的医疗保险基金会计制度,难以满足社会对医疗保险基金的财务信息需求。医疗保险基金应根据不同业务,采取收付实现制和权责发生制相结合的会计核算基础,以便准确、全面地反映医疗保险基金实际运行情况。
With the change of governmental management concept and the reform of social insurance system, the accounting system of medical insurance fund based on payment and receipt system is difficult to meet the social demand for financial information of medical insurance fund. Medical insurance fund should be based on different businesses, to take payment system and accrual basis for the combination of accounting basis in order to accurately and fully reflect the actual operation of the medical insurance fund.