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浅析医保结算方式对医院会计核算的影响及对策

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医疗保险制度是指一个国家或地区根据基本保障的原理,筹集、分配和使用医保资金,以满足人民面对疾病时的需要。这是一种较为先进的社会保障体系,是当前国际上较为流行的一种公共卫生成本控制方式。近年来,我国医疗保障体系逐步健全,医疗保险结算方式也逐步完善,其对医院会计核算的影响日益突出。医疗保险资金的有效利用,医疗保险结算方式的科学管理,都对医院的会计核算和运营管理产生了很大的影响。因此,概述当前的医疗保险结算模式,分析其对医院会计核算及财务管理工作的影响,识别其中存在的问题,并提出相应的改进措施,旨在为相关人员提供有价值的参考。
Analysis of the Impact of Medical Insurance Settlement Methods on Hospital Accounting and Countermeasures
The medical insurance system refers to a country or region raising,allocating,and using medical insurance funds based on the principle of basic protection to meet the needs of the people when facing diseases.This is a relatively advanced social security system and a popular method of controlling public health costs internationally.In recent years,China'medical security system has gradually improved,and the settlement methods of medical insurance have also gradually improved,which has an increasingly prominent impact on hospital accounting.The effective utilization of medical insurance funds and the scientific management of medical insurance settlement methods have a great impact on the accounting and operational management of hospitals.Therefore,summarizing the current medical insurance settlement model,analyzing its impact on hospital accounting and financial management,identifying existing problems,and proposing corresponding improvement measures,aiming to provide valuable reference for relevant personnel.

Medical insuranceMedical insurance settlement methodHospital accounting

苏丹

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西安财经大学行知学院,西安 713800

医保 医保结算方式 医院会计核算

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(11)