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随着医改的不断深化,医疗保险已覆盖我国95%以上城乡居民,逐渐成为了解决我国城乡居民就医难问题的重要方式。医保收入也成为了医院的主要收入之一。当前现行的医保结算方式给参保患者带来较大便利的同时,也给医院财务管理带来一定影响。笔者从财务管理制度、应收账款管理、成本费用管理、成本核算方法、医保知识培训等多环节着手,就完善现行医保结算方式下医院财务管理提出相应建议。
With the deepening of medical reform, medical insurance has covered more than 95% of urban and rural residents in our country and has gradually become an important way to solve the problem of medical treatment for urban and rural residents in our country. Medicare revenue has also become one of the hospital’s major revenue. At present, while the current medical insurance settlement method brings greater convenience to insured patients, it also brings certain impact on the hospital’s financial management. The author starts from the aspects of financial management system, account receivable management, cost and expense management, cost accounting method and medical insurance knowledge training, and puts forward some suggestions to improve the hospital financial management under the current medical insurance settlement method.