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城乡居民基本医疗保险基金会计制度的建立对于医疗保险基金会计核算工作效率和效果的提高以及会计工作规范性的提高都有着一定的促进作用,所以笔者拟从四川省泸州市整合城镇居民基本医疗保险和新型农村合作医疗出发,探究了现阶段城乡居民基本医疗保险基金会计核算工作中存在的问题和不足,提出了相关的应对措施,以期能够起到抛砖引玉的作用,引起更多业界人士的关心和重视,进而促进城乡居民基本医疗保险基金会计工作实现更快更好的发展和进步。
The establishment of the basic medical insurance fund accounting system for urban and rural residents has a certain promotion effect on the efficiency and effectiveness of the accounting calculation of the medical insurance fund and the improvement of the standardization of accounting work. Therefore, I intend to integrate the basic medical insurance for urban residents in Luzhou City, Sichuan Province And new rural cooperative medical care, explores the existing problems and deficiencies in the accounting work of basic medical insurance funds for urban and rural residents at this stage, and puts forward relevant countermeasures in the hope of attracting more people and attracting more industry attentions and Attention should be paid to promote faster and better development and progress of the accounting work of urban and rural residents’ basic medical insurance funds.