论我国社会医疗保险会计存在的问题及对策
摘要：社会医疗保险是社会保障制度里的重要1环，是关系国民卫生健康的大问题。在我国构建和谐社会的今天，健全社会医疗保险、建立完整的'社会医疗保险会计体系就尤为重要。社会医疗保险是国家和社会根据1定的法律法规，为向保障范围内的劳动者提供患病时基本医疗需求保障而建立的社会保险制度。现阶段我国的社会医疗保险既是迅速发展其中又存在很多问题，其中其内部的会计管理就是比较核心的问题。社会医疗保险会计的现状存在很多问题，关键的如采用收付实现会计核算体系的不完善、会计信息的披露不健全等问题，而对于这些问题采取了很多方法完善加强，预算体系的不断加强、采用修正的收付实现制、完善会计信息的披露等等，总之做到医疗保险基金内部管理健全、外部不断保值增值，将社会医疗保险的作用充分发挥。
关键词：社会医疗保险；会计核算；收付实现制；信息披露
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
