論我國社會醫療保險會計存在的問題及對策
摘要：社會醫療保險是社會保障制度裏的重要1環，是關係國民衛生健康的大問題。在我國構建和諧社會的今天，健全社會醫療保險、建立完整的'社會醫療保險會計體系就尤爲重要。社會醫療保險是國家和社會根據1定的法律法規，爲向保障範圍內的勞動者提供患病時基本醫療需求保障而建立的社會保險制度。現階段我國的社會醫療保險既是迅速發展其中又存在很多問題，其中其內部的會計管理就是比較核心的問題。社會醫療保險會計的現狀存在很多問題，關鍵的如採用收付實現會計覈算體系的不完善、會計資訊的披露不健全等問題，而對於這些問題採取了很多方法完善加強，預算體系的不斷加強、採用修正的收付實現制、完善會計資訊的披露等等，總之做到醫療保險基金內部管理健全、外部不斷保值增值，將社會醫療保險的作用充分發揮。
關鍵詞：社會醫療保險；會計覈算；收付實現制；資訊披露
On Chinas social medical insurance accounting problems and the countermeasures
Abstract:Social medical insurance is one important chain in the social insurance system as well as a large problem in relating to national hygiene and health. In our nation, especially at the time of constructing harmonious society, improving social medical insurance and building up integral social medical insurance accounting system is very important. Social medical insurance is a social insurance system in order to offer labors basic medical requirement according to certain laws and institutions. At present, national social medical insurance is developing quickly with a lot of problems, in which internal accounting management is the core problem. There are lots of problems existing in social medical insurance accounting at present, such as insufficient disclosure of accounting information as well as imperfect accounting calculation system based on cash- based. At another hand, some measurement have been employed to improve and strengthen it such as budget system, amendatory cash-based system, improvement of accounting information and so on. In short, it makes medical insurance capital internal management perfect, external value-keeping and value-added, plus bringing the role of social medical insurance more adequate.
Key words:Social medical insurance ; accounting calculation ; cash-based system ; information disclosure
