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卫生部、财政部联合制订,并于1989年正式试行的《医院会计制度》,增设了“结转病人欠费”科目,用以根据门诊和出院病人欠费情况来调整“业务收支结余”.并规定:本科目(结转病人欠费)贷方登记由业务收支结余科目转入的本期不能收回的病人欠费,借方登记收回、经批准核销、用清欠基金弥补的病人欠费数,贷方余额反映尚未补偿的病人欠费数,并且要求按月结转.其意义和作用是:1.便于分清结余资金的可用性;2.控制病人欠费的增加;3.促进
The Ministry of Health and the Ministry of Finance jointly formulated the “Hospital Accounting System” that was formally tried in 1989, and added the “carryover patient arrears fee” to adjust “service receipts according to the arrears of outpatients and discharged patients.” Balances ". Also stipulates that: this subject (carryover patient arrears) credit registration of the balance of the business income and expenditure transferred to the current period of irrecoverable patient arrears, debits registered for recovery, approved the write-off, use the delinquency fund The amount of patient arrears made up, the credit balance reflects the number of unpaid patient arrears, and it is required to be carried forward on a monthly basis. Its significance and role are: 1. To make it easier to distinguish the availability of balance funds; 2. To control the increase in patient arrears; 3 .promote