本文選題：基本醫(yī)療保險 + 會計核算�。� 參考：《西南財經大學》2012年碩士論文

【摘要】：基本醫(yī)療保險基金是我國針對基本醫(yī)療保險所籌集的專項資金,基本醫(yī)療保險基金是基本醫(yī)療保險制度運行的物質基礎,其運行效率和效果直接關系參保人員的醫(yī)療待遇和基本醫(yī)療保險制度的可持續(xù)發(fā)展。隨著覆蓋范圍和參保人數(shù)以及用人單位和個人繳費規(guī)模的不斷擴大,各級醫(yī)療保險經辦機構基金數(shù)量逐年增加,根據(jù)有關資料統(tǒng)計到2011年末全國基本醫(yī)療保險基金收入達到4309億元,支出3538億元,累計結余到達6319億元,其中,個人賬戶結余達2843億元,占總結余的45%,面對日益龐大的基金規(guī)模,如何科學管理基本醫(yī)療保險基金、確保其長期平穩(wěn)運行是基本醫(yī)療保險基金會計核算與財務管理的核心問題�；踞t(yī)療保險基金運行要經過籌資、待遇支付、運營等若干環(huán)節(jié),任何一個環(huán)節(jié)出現(xiàn)問題都會影響到基金的平穩(wěn)運行,目前伴隨著人口老齡加速、醫(yī)療費用剛性增長等現(xiàn)狀,越來越多的人意識到“隱性債務”已成為基本醫(yī)療保險基金長期平穩(wěn)運行的威脅,而且由于基本醫(yī)療保險基金所有權與管理權存在一定程度的分離,違規(guī)案件時有發(fā)生,已嚴重影響到基本醫(yī)療保險制度的運行,如何完善基本醫(yī)療保險基金會計核算和財務管理,完善監(jiān)督機制,從制度和機制上保障基本醫(yī)療保險基金的安全完整,才能不斷提高基本醫(yī)療保險基金長期發(fā)展。隨著我國基本醫(yī)療保險事業(yè)的快速發(fā)展,會計核算已不再是簡單的現(xiàn)金收付業(yè)務,財務管理也由單一收支管理的向多層次發(fā)展,面對日益龐大的基本醫(yī)療保險基金規(guī)模,如何改進完善會計核算與財務管理已成為業(yè)務發(fā)展自身的需求。 本文的主要貢獻是： 第一、系統(tǒng)分析了現(xiàn)行的基本醫(yī)療保險基金會計計量的時間基礎,建立“以收付實現(xiàn)制為主,結合權責發(fā)生制”的會計計量基礎,有較強的可操作性。 第二、將醫(yī)療保險精算技術運用于財務管理,提高財務管理的科學性、精確性。 第三、提出基本醫(yī)療保險基金會計報告鑒證設想,確保公開信息的質量。
[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.
【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42;F842.6

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本文編號：2018726