社会保险基金财务和会计制度改革的探索与思考——从医疗保障制度改革视角探讨

The Exploration And Reflection On Financial And Accounting System Reform Of Social Insurance Fund——From The perspective Of Healthcare Security System Reform

本文从社保基金财务和会计制度的发展历程入手,从医疗保障制度改革发展角度分析两项制度中不再适应当前医保基金管理现状的相关规定,并对这两项制度改革的必要性和可行性加以分析,提出探索建立以“双基础、双报告”为核心的社保基金财务管理制度改革建议。

This paper first provides an overview of the development history of the financial system and accounting system of the social insurance fund,then analyzes the existing systems that are not suitable for the existing institutional reform and the development of the social insurance system.In addition,it also analyzes the necessity and feasibility of the reform of the financial and accounting system of the social insurance fund.The paper then proposes the introduction of a dual basis and dual reports fund financial management system which is a key element to facilitate the reform of the social insurance fund financial and accounting system.