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财会[2013]21号各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了规范利用基本医疗保险基金向商业保险机构购买城乡居民大病保险业务的会计核算,根据《中华人民共和国会计法》、《财政部人力资源社会保障部卫生计生委保监会关于利用基本医疗保险基金向商业保险机构购买城乡居民大病保险财务列支办法的通知》(财社〔2013〕36号)的规定,现对《新型农村合作医疗基金会计制度》(财会〔2008〕1号)和《社会保险基金会计制度》
Finance Bureau [Bureau of Xinjiang Production and Construction Corps, Finance Bureau of each province, autonomous region, municipality directly under the Central Government, municipality directly under the Central Government, autonomous region and municipality directly under the Central Government and Finance Bureau of Xinjiang Production and Construction Corps: In order to standardize the accounting for the purchase of urban and rural resident illness insurance business from the commercial insurance institutions by using the basic medical insurance fund, “Accounting Law of the People’s Republic of China”, “Circular of the CIRC of the Ministry of Finance, the Family Planning Commission of the Health and Family Planning Commission of the Ministry of Human Resources and Social Security on the purchase of the financial support for the serious illness and insurance of urban and rural residents by using commercial medical insurance funds” (Cai [2013] No. 36 ), The “New Rural Cooperative Medical Fund Accounting System” (Accounting [2008] No. 1) and the “Social Security Fund Accounting System”