Based on the analysis of medical insurance payment audit accounts in public hospitals, the author established a standard process of medical insurance payment audit accounts. The practice was to achieve the following goals: to perfect the management of medical insurance payment audit accounts, to increase the using efficiency of hospital current capital, to ensure the advantage of hospitals,,medical insurance and patients, to construct harmonious doctor - patient relationship and to promote the medical insurance reform.%本文通过对公立医院医疗保险回款对账工作现状进行调查研究,探索建立医疗保险回款对账规范化流程,加强医疗保险统筹金管理,提高医院流动资金使用效率,更好地保障医、保、患三方利益,为构建和谐医患关系,推动医疗保险制度改革做好基础性工作.
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