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根据社会医疗保险的特点,进一步改进社会医疗保险管理经办机构财务会计工作可从五个方面着手: 明确职责,相互制约与配合根据国家对医保基金实行收、支、管分离的管理办法,建立起医保基金征收与支付相分离、医保基金使用与监管相分离、医保基金管理与投资相分
According to the characteristics of social medical insurance, further improve the social medical insurance management agency financial and accounting work can be started from five aspects: a clear responsibility, mutual restraint and cooperation according to the national implementation of the Medicare Fund income, expenditure, management separation, the establishment of Medicare fund collection and payment phase separation, medical insurance fund use and regulatory phase separation, Medicare fund management and investment phase