| 医疗费报销业务REA模型构建探析 |
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| 引用本文： | 钟凤英,李娜.医疗费报销业务REA模型构建探析[J].佳木斯大学社会科学学报,2010,28(1):58-60. |
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| 作者姓名： | 钟凤英 李娜 |
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| 作者单位： | 东北林业大学,经济管理学院,黑龙江,哈尔滨,150040 |
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| 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。
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| 关 键 词： | 医疗费报销业务 REA模型 会计模型 |
Analysis of Constructing REA Model of Medical Expenses Write-Off |
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| ZHONG Feng-ying,LI na.Analysis of Constructing REA Model of Medical Expenses Write-Off[J].Journal of Social Science of Jiamusi University,2010,28(1):58-60. |
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| Authors: | ZHONG Feng-ying LI na |
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| Institution: | College of Economics and Managemor Nor Theast Fovestvy University;Harbin 150040;China |
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| Abstract: | 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. |
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| Keywords: | medical expenses write-off business REA model accounting model |
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