摘要
随着我国医疗体制改革的不断深入和现代医院管理制度的逐步完善,医保款项的核算在整个医院财务会计的循环中起着重要的作用。在此基础之上,财务人员进行相应的财务分析,就能找出医保财务的问题所在,从而采取有效的应对措施。
With the continuous deepening of the reform of medical system and progressively improvement of the modern hospital management system,the accounting of medical insurance payments plays an important role in the cycle of the whole hospital financial accounting. Executing the corresponding financial analysis,clerks from the financial department can find out the healthcare issues,and accordingly take effective measures.
出处
《现代医院》
2014年第7期133-134,136,共3页
Modern Hospitals
关键词
医保核算流程
医保财务分析
医保对账
医保应收款周转率
Healthcare accounting process
Healthcare financial analysis
Healthcare reconciliation
Healthcare receivables turnover rate