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医疗欠费是病人接受医疗服务,即占有医务人员的活劳动和消耗医院物化劳动,而未及时支付相应费用所形成的一种经济关系。对病人或负有偿债义务的第三者来讲,它是一种应付债务;对医院来讲,它是一种资产和应收债权。在现行医院会计制度上,它以“医疗应收款”的名目列入资金平衡表。据报道,医疗欠费已成为严重影响医院资金周转、制约医院发展的重要因素。因此,加强医疗应收款的管理与研究已成为一项刻不容缓的课题。
Medical arrears are an economic relationship formed when patients receive medical services, that is, they occupy the living labor of medical personnel and consume physicalized labor in the hospital, but do not pay the corresponding fees in time. For a third party who is a patient or a debt-service obligation, it is a kind of debt payable; for the hospital, it is an asset and a claim receivable. In the current hospital accounting system, it is included in the capital balance sheet under the name of “medical receivables”. According to reports, medical arrears have become an important factor that seriously affects the turnover of hospital funds and restricts the development of hospitals. Therefore, strengthening the management and research of medical receivables has become an urgent task.