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医院医保往来核算存在的问题与对策 被引量:5

The Problems and Countermeasures of the Hospital Medical Insurance Exchanges Accounting
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摘要 医院医保往来具有金额大、笔数多、结算周期长、跨部门和多环节的特点,在推行全民医保的新形势下,医保往来核算、管理的难度凸显出来,借助"医保分类卡"和"医保往来过渡科目",变原来逐笔登记和核对往来为平时汇总登记医保往来、月末以报表为单位进行登记和核对往来",实现了核算方法的创新。 The large amount, pen number, :long settlement cycle, and the cross department are the hospital medical insurance exehange's characteristics. With the implementation of universal coverage insuranee, the management problem of health insurance exchanges accounting is apparent. Using the"medical insurance category cards" and the 'health insurance exchanges transition subject" , the countermeasures instead each case into collect and monthly reports. This way is valuable and achieves the countermeasures' innovation.
作者 郑杰
出处 《中国卫生经济》 北大核心 2012年第11期80-81,共2页 Chinese Health Economics
关键词 医院 医疗保险 往来核算 hospital medical insurance contacts accounting
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