摘要
新《预算法实施条例》对医疗保险基金的预算编制作出了新的规定,使得预算编制的程序和要求更加明确。论文阐述了旧《条例》下医疗保险基金预算编制存在的不足,同时列举了新《预算法实施条例》下医疗保险基金预算编制的改革措施,进一步说明新预算法对医疗保险基金预算编制产生的影响,论文对积极影响进行了重点叙述。
The new"Budget Law Implementation Regulations"has made new provisions on the budgeting of medical insurance fund,which makes the procedures and requirements of budgeting more clear.This paper expounds the shortcomings of the medical insurance fund budgeting under the old"Budget Law Implementation Regulations",and lists the reform measures of the medical insurance fund budgeting under the new"Budget Law Implementation Regulations".It further explains the influence of the new budget law on the budgeting of medical insurance fund,and focuses on the positive influence.
作者
杨天锋
YANG Tian-feng(Chongqing Hongkang Accounting Firm,Chongqing 400064,China)
出处
《中小企业管理与科技》
2021年第7期110-111,共2页
Management & Technology of SME
关键词
预算编制
医疗保险基金
新《预算法实施条例》
budgeting
medical insurance fund
the new"Budget Law Implementation Regulations"