It is feasible to implement the accounting basis of "cash basis and accrual basis" in the basic medical insurance fund, which can not only solve the limitations of the current cash basis, but also meet the needs of the government to implement macro management of the medical insurance fund, and also improve the transparency and authenticity of the financial data of the medical insurance fund. The author believes that the income and expenditure of the basic medical insurance fund can be predicted, such as the collection of medical insurance premiums and the accrual of accrued interest. Accrual basis should be adopted. Because the "Provisional Regulations on the Collection and Payment of Social Insurance Fees" clearly stipulates that: payment units and individuals shall pay social insurance premiums in full and on time; payment units shall pay social insurance premiums in the form of money; social insurance premiums shall not be reduced or exempted; Payment units and individuals fail to pay social insurance premiums and late fees within the time limit. The administrative department of labor security or the tax authorities shall apply to the people's court for compulsory execution. This shows that once the social insurance agency has approved the basic medical insurance premium that the unit or individual should pay, the paying unit or individual must pay it. Even if the payer or individual has temporary cash flow difficulties for various reasons, he can only postpone the payment but can't be exempted, and pay a certain amount of late payment fee according to the regulations, which forms the "hidden creditor's right" of the agency. The handling institution shall set up a medical insurance receivable account for premium settlement, and the financial department of the handling institution shall include the unpaid premiums of the unit or individual into the medical insurance receivable account according to the payment quota, and then offset the medical insurance receivable account when the premium is actually received, and establish a detailed account of the medical insurance receivable account according to the unit or individual. The same method is also applicable to the withdrawal and return of interest. Income and expenditure of other medical insurance funds. You can use the cash basis to collect or collect money when you actually receive or spend it. Only in this way can we truly reflect the financial operation and achievements of the medical insurance fund, correctly reflect the sustainability of the medical insurance fund, and provide a basis for the government to avoid risks, implement a sound development strategy and formulate long-term development policies.
(two) the addition of "funds to be transferred" subjects, improve the accounting treatment method of premium income and interest income of basic medical insurance that has not yet been determined.
The subject of "fund to be transferred" should be added to account for the collection, division and carry-over of undetermined medical insurance premium income and interest income, so as to meet the requirements of filling in the accounting statements of basic medical insurance funds. After the establishment of the subject of funds to be transferred, the accounting treatment method of medical insurance premium income and interest income is as follows: when the agency receives the insurance premium income and interest income that have not been determined, it debits cash, income household deposits/financial special account deposits and credits the insurance premium income/interest income to be transferred; when the ownership is determined, it debits the insurance premium income/interest income to be transferred. Credit "basic medical insurance fund income" and "individual medical insurance fund income": if the ownership at the end of the month has not been determined, debit "insurance premium income to be transferred"/"interest income to be transferred" and credit "fund to be transferred". The balance of the "fund to be transferred" account reflects the medical insurance premium income and interest income that have not yet been determined. As a result, "premium income to be transferred" and "interest income to be transferred" have no balance at the end of the month and year. Compared with the previous accounting method of dividing medical insurance premiums and interest income at the end of the year and offsetting them in the following year, the latter is simpler, more accurate and easier to operate and understand. Moreover, after setting the subject of "funds to be transferred", the balance of "funds to be transferred" can be used regularly to adjust the difference between the actual balance and the book balance of the individual medical insurance fund (a detailed list should be attached to the difference), which is conducive to standardizing the reconciliation behavior of different agencies and avoiding human factors affecting the accuracy of the income and expenditure data of the medical insurance fund.
(3) Improve the method of filling in the items of "funds to be transferred" in accounting statements.
When preparing accounting statements, the items of "funds to be transferred" in the income and expenditure statement of the basic medical insurance fund should be filled out in the following ways: the items of "funds to be transferred" reflect the medical insurance premium income and interest income that have not been determined in the current period, and are filled out according to the current credit amount minus the current debit amount of the items of "funds to be transferred"; The amount of the fund to be transferred should be equal to the sum of the insurance premium income to be transferred and the interest income to be transferred. The items of "funds to be transferred" in the balance sheet are listed as follows: "funds to be transferred" medical insurance premium income and interest income that have not been determined at the end of the accounting period. Fill in the column according to the final balance of the subject of "funds to be transferred". The amount of funds to be transferred in the balance sheet should be equal to the sum of the initial balance of funds to be transferred and the amount of funds to be transferred in the income and expenditure statement of the basic medical insurance fund.