1998年国务院决定在全国范围内实施城镇职工基本医疗保险制度。近年来,随着新型农村合作医疗制度、城镇居民基本医疗保险制度的出台,基本社会医疗保险制度日益健全,覆盖范围也不断扩大,逐步实现着“全民医保”的目标。然而,这些政策的实施和不断完善,对医院的经济管理和核算工作也提 In 1998, the State Council decided to implement the basic medical insurance system for urban workers throughout the country. In recent years, with the introduction of the new rural cooperative medical system and the basic medical insurance system for urban residents, the basic social medical insurance system has been increasingly improved and the coverage has also been continuously expanded to gradually achieve the goal of “universal health insurance.” However, the implementation and continuous improvement of these policies also provide reference to the hospital’s economic management and accounting