摘要
随着国家医疗保障制度改革深入推进,医保个人账户跨省共济政策成为连接参保地与就医地的“隧道电缆”。医保钱包作为医保基金结算新型载体应运而生,是医保基金管理数字化转型的重要创举。然而,其资金属性、流转模式与传统医保个人账户存在显著差异,现行基金会计制度框架下医保钱包业务的会计处理仍是医保经办工作面临的新挑战。本文分析医保钱包业务特征及其对医保基金的会计影响,从制度建设和经办操作层面提出会计核算建议,旨在完善医保基金会计制度体系,精准核算医保钱包资金运行,理顺会计处置流程,明确会计处理方法,推动医保个人账户共济功能高效落地,为医疗保障事业高效与智能发展提供理论支撑。
Abstract
As China’s healthcare security system reform deepens, the cross-provincial mutual aid policy for individual medical insurance accounts has become a bridge connecting the place of insurance enrollment and the place of medical treatment. The medical insurance wallet has emerged as a new vehicle for medical insurance fund settlement, representing a significant innovation in the digital transformation of medical insurance fund management. However, its capital attributes and circulation model differ markedly from those of traditional individual medical insurance accounts. Under the current fund accounting framework, the accounting treatment of medical insurance wallet transactions remains a new challenge for healthcare security administrations. This paper analyzes the operational characteristics of the medical insurance wallet and its impact on the accounting of medical insurance funds, and proposes accounting recommendations from both institutional development and operational practice perspectives. The aim is to improve the accounting system for medical insurance funds, accurately record the flow of medical insurance wallet funds, streamline the accounting treatment process, clarify the accounting treatment methods, facilitate the effective implementation of the mutual aid function of individual accounts, and provide theoretical support for the efficient and intelligent development of the healthcare security undertaking.
关键词
会计制度 /
会计核算 /
医保基金 /
医保钱包
Key words
accounting system /
accounting /
medical insurance fund /
medical insurance wallet
李广宏.
基金会计制度框架下完善医保钱包业务会计处理的探索——以宁夏回族自治区为例[J]. 中国医疗保险. 2026, 0(5): 91-95 https://doi.org/10.19546/j.issn.1674-3830.2026.5.011
Exploration of Improving Accounting for Medical Insurance Wallet Business Under the Framework of Fund Accounting System——Taking Ningxia Hui Autonomous Region as an Example[J]. China Health Insurance. 2026, 0(5): 91-95 https://doi.org/10.19546/j.issn.1674-3830.2026.5.011
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参考文献
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