医疗费报销业务REA模型构建探析  

Analysis of Constructing REA Model of Medical Expenses Write-Off

作　　者：钟凤英[1] 李娜[1] 

机构地区：[1]东北林业大学经济管理学院,黑龙江哈尔滨150040

出　　处：《佳木斯大学社会科学学报》2010年第1期58-60,共3页Journal of Social Science of Jiamusi University

摘　　要：分析了医疗费报销业务流程,对重要事项建立了REA模型实体矩阵,进而建立了医疗费报销业务REA模型。为提高会计信息质量,增加医疗保险业务透明度,完善医疗保险会计信息系统建设等提供了新思路、新方法。Though analyzing the business process of medical expenses write-off,construct the REA model entity matrix of its important events,furtherset up the REA model of medical expenses write-off.This research provide new idea and method for enhancing accounting information qulity,increasing the clarity of medical insurance business and perfecting the medical insurance accounting information system constrction.

关 键 词：医疗费报销业务 REA模型 会计模型 

分 类 号：F235[经济管理—会计学]