目的:从财务的角度阐述双向转诊的机制下病人医药费用的管理方式尤其是会计核算问题。方法:从医院管理的实践出发,运用图表和会计分录调整等方法进行研究。结果:在整合数据和证明相互之间的钩稽关系基础上,得出了医疗联合体转院区病人费用管理的探讨。结论:为“紧密型”合作的医疗机构转诊病人的医疗费用管理提供一种模式。 OBJECTIVE: To explain the management of patients’ medical expenses under the mechanism of two-way referral from the financial point of view, especially accounting problems. Methods: From the practice of hospital management, the use of charts and accounting entries to adjust methods such as research. Results: Based on the integration of data and the identification of the relationship between the patients and the patients, the study explored the management of patients’ costs in the transfer area of ​​the medical complex. Conclusion: Provide a model for the management of patients’ medical costs for “close-packed” medical institutions.