Objective: The paper attempts to resolve the core contradiction between accounting and financial management of medical insurance funds, and enhance the efficiency of fund management. Methods: The paper analyzes the lag of the "Social Insurance Fund Accounting System" in dealing with new businesses such as remote medical settlement and DRG payments, and proposes targeted optimization paths. Results: The current system has problems such as incomplete coverage and insufficient adaptability of subjects. The optimization path includes revising the system, unifying operating procedures, and constructing a dual mechanism accounting framework of "cash basis plus accrual basis". Conclusion: We need to strengthen personnel capabilities and information technology support, improve accounting standards, and ensure the safe and efficient operation of funds.
Key words
medical insurance fund /
accounting system /
financial management
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