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本文借助社会核算矩阵(SAM)编制思路,将我国医疗保障制度对应的经济活动视为一个独立的闭环,针对1981年至2015年七个五年规划时期医疗保障制度各构成要素的收入与支出数据,分别编制政府、社会和个人三个部门的收支平衡表,结果显示:在七个五年规划期内,医疗保障制度实现了总体收支平衡,但由于核算口径的差异,以实际数据计算的三部门投入产出与结余率指标均缺乏管理意义,应参照国际通行作法调整管理思路和具体政策。
In this paper, with the help of the social accounting matrix (SAM) compilation ideas, the economic activities corresponding to the medical insurance system in our country are regarded as an independent closed loop. According to the income and expenditure data of each component of the medical insurance system in the seven five-year planning period from 1981 to 2015 , Respectively, the government, society and individuals in the preparation of the three departments balance of payments, the results show that: in the seven five-year planning period, the medical insurance system to achieve the overall balance of payments, but due to accounting differences in calculus, calculated based on actual data The three indicators of input-output and the balance of interest rates are all lacking in management significance. We should adjust management ideas and specific policies in line with internationally accepted practices.