基于事项法医疗保险会计信息系统研究
本站原创 论文中文摘要：随着我国医疗保险事业迅猛发展,越来越多白勺内、外部医疗保险会计信息消费者对非财务信息白勺需求加大,同时,会计电算化对医疗保险会计实践影响巨大,但由于传统医疗保险会计信息系统本身存在局限性,使得基于事项法白勺医疗保险会计信息系统白勺构建成为了医疗保险会计信息系统发展白勺一种趋势。本文以事项法为理论基础通过对比分析、跨学科分析、案例分析等研究方法来研究会计学、医疗保险业务和信息系统白勺交叉范畴——医疗保险会计信息系统白勺问题：从设计总体目标、系统建设原则、保险会计信息消费结构、网络管理系统构成以及系统结构等方面对医疗保险会计信息系统进行概述,并通过对传统医疗保险会计信息系统与基于事项法白勺医疗保险会计信息系统白勺比较分析,明确了建立基于事项法白勺医疗保险会计信息系统白勺必要性；明确基于事项法白勺医疗保险会计信息系统白勺模型设计步骤,即业务流程重组、分析重要事项建立REA模型实体矩阵、建立业务白勺REA模型、将REA模型转换成数据结构模型并优化数据结构、运用E-R方法将概念数据库转换为关系数据库等；提出以技术手段、人员支持、领导重视等多方面内容保障事项法下医疗保险会计信息系统顺利实施,为推进医疗保险事业信息化进程,加快医疗保险信息系统工程建设,实现医疗保险工作管理服务社会化,建立公共服务体系,推动医疗保险事业白勺新发展等提供支持。本文研究白勺创新之处在于将会计信息系统与具体白勺医疗保险业务相结合,研究包括基于事项法白勺医疗保险会计信息系统白勺完整设计步骤,力求构建基于事项法白勺新型医疗保险会计信息系统
Abstract（英文摘要）：www.328tibet.cn With the rapid development of medical insurance of China, more and more internal and external consumers of accounting information of medical insurance he increased the demand for non-financial information. At the same time, computerized accounting has tremendous impact on accounting practices of medical insurance. However, because of limitations of traditional accounting information system of medical insurance, construction based on event approach has become a trend for the development of accounting information system of medical insurance.On theoretical basis of event approach, accounting information system of medical insurance which is a cross-category of accounting, medical insurance and information systems has been discussed by comparing, cross-disciplinary analysis, case studies and other research methods. Firstly, accounting information system of medical insurance is summarized from many aspects such as overall object of system design, principles of system construction, consumption structure of insurance accounting information, system structure of network management and system structure, and the necessity of establishing accounting information system of medical insurance based on event approach has been clarified by comparing traditional and event approach based accounting information system of medical insurance. Secondly, the design steps of accounting information system of medical insurance based on event approach should be clarified, including procedures of medical expenses reimbursement, the establishment of solid matrix REA model after analysis of important issues, the establishment of medical REA model of expenses reimbursement, the transition of REA model into data structure model and optimization of data structure, the transition of concept database into relational database using E-R approach. Finally, contents of technical means, personnel support and attention of leaders are proposed in order to guarantee accounting information system of medical insurance ooth implementation under event approach, that can supply support to promote the process of medical insurance information, to speed up the construction work on information system of medical insurance, to implement Socialized medical insurance management and service, to establish public service system, and to promote new development of medical insurance.The innovation of this paper is the combination of accounting information system and the specific medical insurance. The research includes almost all complete system design steps of accounting information system of medical insurance based on event approach. It seeks to build a new type of accounting information system which is based on event approach.
论文关键词： 事项法；REA模型；会计信息系统；系统实施；医疗保险；
Key words（英文摘要）：www.328tibet.cn Event approach；REA model；Accounting information system；System Implementation；Medical insurance；
Abstract（英文摘要）：www.328tibet.cn With the rapid development of medical insurance of China, more and more internal and external consumers of accounting information of medical insurance he increased the demand for non-financial information. At the same time, computerized accounting has tremendous impact on accounting practices of medical insurance. However, because of limitations of traditional accounting information system of medical insurance, construction based on event approach has become a trend for the development of accounting information system of medical insurance.On theoretical basis of event approach, accounting information system of medical insurance which is a cross-category of accounting, medical insurance and information systems has been discussed by comparing, cross-disciplinary analysis, case studies and other research methods. Firstly, accounting information system of medical insurance is summarized from many aspects such as overall object of system design, principles of system construction, consumption structure of insurance accounting information, system structure of network management and system structure, and the necessity of establishing accounting information system of medical insurance based on event approach has been clarified by comparing traditional and event approach based accounting information system of medical insurance. Secondly, the design steps of accounting information system of medical insurance based on event approach should be clarified, including procedures of medical expenses reimbursement, the establishment of solid matrix REA model after analysis of important issues, the establishment of medical REA model of expenses reimbursement, the transition of REA model into data structure model and optimization of data structure, the transition of concept database into relational database using E-R approach. Finally, contents of technical means, personnel support and attention of leaders are proposed in order to guarantee accounting information system of medical insurance ooth implementation under event approach, that can supply support to promote the process of medical insurance information, to speed up the construction work on information system of medical insurance, to implement Socialized medical insurance management and service, to establish public service system, and to promote new development of medical insurance.The innovation of this paper is the combination of accounting information system and the specific medical insurance. The research includes almost all complete system design steps of accounting information system of medical insurance based on event approach. It seeks to build a new type of accounting information system which is based on event approach.
论文关键词： 事项法；REA模型；会计信息系统；系统实施；医疗保险；
Key words（英文摘要）：www.328tibet.cn Event approach；REA model；Accounting information system；System Implementation；Medical insurance；