本文从医保会计工作现状出发,围绕如何加强医保会计管理,提高资金使用效率,提出了医保会计岗位的重要性、医保办和医保会计的岗位职责要明确、医保账务处理流程要规范、成本核算体系要健全、医院财务监督机制要到位等措施,从而增加医院的经济效益和社会效益。 Based on the current situation of medical insurance accounting, this paper focuses on how to strengthen the management of medical insurance accounting and improve the efficiency of capital utilization. It puts forward the importance of medical insurance accounting posts. The job responsibilities of medical insurance administration and medical insurance accounting should be clear. The medical insurance accounting process should be standardized and costed The system should be sound and the hospital financial supervision mechanism should be in place so as to increase the hospital’s economic and social benefits.