财政部发布的《〈社会保险基金会计制度〉补充规定》 （以下简称《补充规定》）,针对长期护理保险（由医保部门统一经办）、城乡居民基本医疗保险预收保费、药品耗材集中带量采购预付金等医保经办业务,对原有会计制度进行了补充和细化。本文立足医保经办机构财务管理实际,系统解读《补充规定》的核心内容与核算要点,分析实务操作中的关键环节与常见难点,并从组织协同、业务流程、信息系统三个维度提出落地实施建议,为各级医保部门平稳衔接新制度提供实务参考。

The Supplementary Provisions to the Social Insurance Fund Accounting System (hereinafter referred to as the Supplementary Provisions), issued by the Ministry of Finance, supplements and refines the original accounting system regarding businesses administered by healthcare security administrations, including long-term care insurance (uniformly administered by healthcare security administrations), premiums collected for future years of rural residents’ basic medical insurance, and advance payments for the centralized volume-based procurement of pharmaceuticals and consumables. Grounding its analysis in the financial management practices of healthcare security agencies, this paper systematically interprets the core content and key accounting points of the Supplementary Provisions, analyzes critical operational links and common difficulties in practice, and further proposes implementable suggestions for smooth implementation from three dimensions: organizational collaboration, business processes, and information systems, aiming to provide practical references for healthcare security administrations at all levels to ensure a stable transition to the new system.