Accounting And Financial Studies Of The Basic Medical Insurance Fund

The basic medical insurance fund special funds raised by China’s basic medical insurance, basic medical insurance fund is the material basis of the basic medical insurance system is running, can be directly related to operating efficiency and effectiveness of the insured medical treatment and basic medical insurance systernsustainable development. With the coverage and the number of insured and the employer and individual contributions to the expanding of the pay scale, the number of all levels of medical insurance agencies fund increases every year, The face of increasingly large size of the fund, how the scientific management of the basic medical insurance fund to ensure its long-term stable operation is the core issue of the basic medical insurance fund accounting and financial management. The basic medical insurance fund runs to go through the financing, certain aspects of the benefit payment, operations, any part of a problem will affect the smooth running of the fund, at present along with the status of accelerated population aging, rigid growth of medical costs, more and more peopleaware of "hidden debt" has become the basic medical insurance fund long-term smooth operation of the threat, And a degree of separation due to the ownership and management of basic medical insurance fund, and violation cases have occurred, has seriously affected the operation of the basic medical insurance system, how to improve the basic medical insurance fund accounting and financial management, improve the supervision mechanism, fromsystems and mechanisms to protect the integrity and security of the basic medical insurance fund in order to continuously improve the basic medical insurance fund long-term development. With the rapid development of China’s basic medical insurance business, accounting is no longer a simple cash-based business, financial management from a single balance of payments management to the development of multi-level, in the face of increasingly large size of the basic medical insurance fund, and howrefinement of accounting and financial management has become a business to develop their own needs.The main contribution of this paper is as follows:Systems analysis the time of the accounting measurement basis of the current basic medical insurance fund, the establishment of the "cash basis combined with the accrual basis of accounting measurement basis, there is a strong operability.Second, medical insurance actuarial technology used in financial management, improve the financial management of scientific accuracy.Third, puts forward some basic medical insurance fund accounting report verification idea, ensure the quality of the public information.