医疗费报销业务REA模型构建探析

Analysis of Constructing REA Model of Medical Expenses Write-Off

分析了医疗费报销业务流程,对重要事项建立了REA模型实体矩阵,进而建立了医疗费报销业务REA模型。为提高会计信息质量,增加医疗保险业务透明度,完善医疗保险会计信息系统建设等提供了新思路、新方法。

Though analyzing the business process of medical expenses write-off,construct the REA model entity matrix of its important events,furtherset up the REA model of medical expenses write-off.This research provide new idea and method for enhancing accounting information qulity,increasing the clarity of medical insurance business and perfecting the medical insurance accounting information system constrction.