医院职工医疗费是属于当地公费医疗管理部门的管理范围,公费医疗机构按月(季)根据各单位人数定额拨给。到年终,根据各单位的实际情况(主要是癌症、公伤、精神病等特殊病人)和本地的财力情况,给予适当的补贴。定额数加年终补贴数与全院职工的实际医疗费相距甚远。医院职工就医,除少数情况之外,均在本院进行。现在,一般医院都已实行了院、科两级经济核算,本院职工医疗费也纳入核算之例。这部分费用以前医院的帐务处理是: 借:医疗应收款 The medical expenses of hospital staff are within the management scope of the local public medical administrative department. Public medical institutions are allocated monthly according to the fixed amount of each unit. At the end of the year, appropriate subsidies will be given based on the actual conditions of each unit (mainly special patients such as cancer, public injuries, and mental illnesses) and local financial resources. The number of fixed-value plus year-end subsidies is far from the actual medical expenses of the entire staff. Hospital staff are hospitalized, and except for a few cases, all are performed in this hospital. At present, general hospitals have already carried out economic accounting at both the hospital and the department level, and medical expenses for the employees of the hospital have also been included in the accounting cases. This part of the expenses before the hospital’s accounting treatment is: By: medical receivables