基于权责发生制的医保基金会计制度优化思考

赵振东, 姚龙

Reflections on Optimizing the Medical Insurance Fund Accounting System on the Accrual Basis

中国医疗保险 . 2026, (5): 15 -25 . DOI: 10.19546/j.issn.1674-3830.2026.5.002