随着我国经济水平的不断提高,社会大众的生活水平也呈现出了质的飞跃,国家着力于改善民生,解决社会大众看病难的问题,尤其是当下出台了一系列的医疗保健政策,各大医院为了保障医疗资金的流动性,自行垫付的资金需要有正确的结算方式以及会计核算进行保障医院的财务管理制度顺利进行,为此本文浅要的分析了现行的医保结算方式以及会计核算。 With the continuous improvement of China’s economic level, the living standards of the general public have also shown a qualitative leap. The state has focused on improving people’s livelihood and solving the difficult problem of medical treatment for the general public. In particular, a series of health care policies are promulgated at present, Hospital in order to protect the liquidity of medical funds, self-advance funds need to have the correct method of accounting and accounting to ensure the smooth progress of the hospital’s financial management system, for which this paper analyzes the current mode of medical insurance settlement and accounting.