医保基金会计制度功能定位与核算基础研究——基于公共受托责任视角
宋丽梦, 冉明东, 陈辉, 倪剑文
Research on the Functional Orientation and Accounting Basis of the Medical Insurance Fund Accounting System: From the Perspective of Public Accountability
中国医疗保险 . 2026, (5): 5 -14 .  DOI: 10.19546/j.issn.1674-3830.2026.5.001