曾一度纷纷解体的农村合作医疗,最近,在很多地方又重新恢复、完善起来。为了使村合作医疗沿着健康的轨道发展,必须加强农村合作医疗的财务管理和会计核算。一、合作医疗收入的核算:(1)合作医疗基金收入。主要是根据村民人数按照一定的标准和比例筹集起来的,作为合作医疗开展业务活动的主要资金来源。(2)药品采制加工收入。是指合作医疗单位在开展防治业务的同时,自采自制加工的各种中西药的收入,所采、种、加工的药品应严格检验,保证质量,并按当地医药公司批发价计价上帐。(3)自费药品收入。是指未参加合作医疗的患者所交的医药费或参加合作医疗的村民按规定由个人自费负担部分的药 Rural cooperative medical services, which had been disintegrating for a time, have recently been resumed and improved in many places. In order to develop CMS along a healthy path, we must strengthen the financial management and accounting of rural CMS. First, the cooperative medical care revenue accounting: (1) cooperative medical fund income. Mainly based on the number of villagers in accordance with a certain standard and proportion of raised together as the main source of funding for the implementation of cooperative medical activities. (2) Procurement of pharmaceutical products processing income. Refers to the cooperative medical units in carrying out prevention and control operations at the same time, since the processing of self-processing of a variety of Chinese and Western medicine income, mining, processing and processing of drugs should be strictly tested to ensure the quality, and according to the local pharmaceutical companies wholesale price accounting. (3) self-paid drug income. Refers to the patients who did not participate in cooperative medical care paid by the villagers or participate in cooperative medical care by the individual at their own expense to pay part of the drug