医院坏账主要是指医院在提供医疗服务中发生的无法收回的医疗应收款,由此而产生的损失,称为坏账损失。医院由于种种原因难免会产生坏账,如长期挂账不做处理,势必影响医院结余或基金的真实性。在国家无法包揽坏账损失的情况下,医院建立坏账准备金制度已势在必行。这也是与国际贯例接轨、遵守会计处理的真实性、谨慎性原则的需要。 确认坏账损失的基本条件:一是因债务人(含单位和个人)破产或死亡,以其破产财产或遗产清偿后,仍然不能收回的医疗应收款;二是因债务人逾期未履行偿债义务超过3 The bad debts of hospitals mainly refer to uncollectible medical receivables incurred by hospitals in the provision of medical services. The resulting losses are called bad debt losses. Because of various reasons, hospitals will inevitably produce bad debts. If they do not handle long-term debt, they will inevitably affect the authenticity of the hospital’s balance or funds. In the event that the country cannot cover the bad debt losses, it is imperative for the hospital to establish a bad debt reserve system. This is also the need to comply with international standards and to abide by the principle of truthfulness and prudence in accounting. The basic conditions for the confirmation of bad debt losses: First, because the debtor (including units and individuals) went bankrupt or died, after the bankruptcy property or estate was repaid, the medical receivables still cannot be recovered; second, the debtor has failed to fulfill its debt service overdue. 3