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医疗保险内部会计控制体系是指社会医疗保险基金的各级管理部门,为了保证社保资金的安全运营,确保会计信息的正确可靠,利用单位内部分工而产生的相互制约、相互联系的关系,形成一系列具有控制职能的方法、措施、程序,并予以制度化、规范化、系统化,使之组成一个严密的、较为完整的体系。从当前实际看,医疗保险基金由社会医疗保险经办
Medical insurance internal accounting control system refers to the social insurance funds at all levels of management departments, in order to ensure the safe operation of social security funds to ensure that the correct accounting information, the use of internal division of labor arising from the mutual restraint and interrelationship between the formation of a The series of methods, measures and procedures with control functions are institutionalized, standardized and systematized to form a tight and relatively complete system. From the current actual situation, the medical insurance fund is handled by the social medical insurance