医院的医疗应收款是指医院已经提供医疗服务和商品消耗,尚未收回病人的医疗费用。目前,在社会主义市场经济条件下,医院必须加强对医疗应收款的核算与管理,医院住院处收费人员要做到先记账后取药或检查治疗,杜绝欠费。发现病人欠费及时催交,防止造成呆账和坏账损失。但是,在实际工作中往往会遇到急、危、重抢救病人,旦又不能交足费用造成欠费的情况。对于确实无法收回的医疗应收款,目前国家财政无力解决,医院应做坏账损失处理。 对于坏账损失可采用两种处理方法:一种是直接转销 The hospital’s medical receivables refer to the medical services and consumption of goods that the hospital has provided, and the patient’s medical expenses have not yet been recovered. At present, under the conditions of the socialist market economy, hospitals must strengthen the accounting and management of medical receivables, and hospital inpatient office fee collection personnel must take drugs or check and treat after the first accounting to eliminate arrears. It was found that the patient’s arrears were promptly submitted to prevent the loss of bad debts and bad debts. However, in actual work, there are often cases in which emergency, critical and heavy patients are rescued. Once they are unable to pay enough fees, they are in arrears. With regard to medical receivables that cannot be recovered, the current state finances are unable to solve them, and hospitals should handle bad debt losses. There are two ways to deal with bad debt losses: one is direct write-off