应收账款对医院来说,是熟悉的会计科目,它有存在的价值与作用。在医院的生存与发展中,由于各种原因不断的会发生患者医疗费欠款即应收账款,既然发生了,我们财务工作者就有义务和使命把应收账款账管好、用好。怎样才能控制应收账款的成本,又能让其发挥它的作用,是会计的艺术,也是对会计人的考验,运用企业的应收账款管理办法改制,制定适合医院对患者医疗费欠款的管控办法是可行的,又是必要的。患者医疗费欠款的事前、事中、事后控制相互联系又有差别,医院各个科室相互配合,运用财务管理办法管理,其中把握患者心理,最终达到管理成本最低,医院收益最大化的财务管理目标。 Accounts receivable for the hospital, is familiar with the accounting subjects, it has the value and role. In the survival and development of the hospital, due to various reasons, patients’ arrears of medical expenses, such as accounts receivable, will occur continually. If this happens, our financial workers will have the obligation and mission to manage the accounts receivable. it is good. How to control the cost of accounts receivable, but also allow it to play its role, is the art of accounting, but also the test of accounting, the use of corporate accounts receivable management reform, the development of suitable hospital for medical expenses It is feasible and necessary to control the amount of money. Patients in charge of arrears in advance, during, after the control of the interconnected and there are differences between the various departments of the hospital cooperate with each other, the use of financial management practices, including patient psychology, and ultimately to achieve the lowest management costs, maximize the hospital’s financial management objectives .