Study On Accounting Information System Of Medical Insurance Based On Event Approach

With the rapid development of medical insurance of China, more and more internal and external consumers of accounting information of medical insurance have 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 smooth 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.