(一)有关医疗赔偿问题的账务处理 现行的《医院会计制度》中规定,医疗赔偿列入其他支出科目。这种处理方法简单明了。但其缺点也是显而易见的:发生医疗赔偿之前,该处理方法对于赔偿的可能性及财务影响不做考虑,不做任何财务处理,这显然虚增了当期收入;当实际发生赔偿时,尤其是发生了额度较大的赔偿支出时,会使当期的支出额骤然增加,结余大幅减少。这种处理方法与现行的会计准则等显然是相悖的。笔者建议,在医院会计制度中设立赔偿准备制度。(1)设立“医疗赔偿准备”一级科目,该科目贷方登记每月提取的医疗赔偿准备金,借方登记实际赔偿支出金额。(2)具体提取时,按照医院实现的业务收入数,即药品收入数和医疗收入合计数的一定比 (A) of the medical treatment of the issue of accounting treatment The current “hospital accounting system” provides that medical compensation included in other subjects of expenditure. This approach is simple and straightforward. However, its shortcomings are also obvious: Prior to the occurrence of medical compensation, this treatment did not take into account the possibility of compensation and its financial impact, without any financial treatment, which obviously inflated the current income; in particular, when compensation actually occurred A large amount of compensation for the expenses, the current expenditure will increase suddenly, the balance substantially reduced. This approach is obviously contrary to the current accounting standards. The author suggests that in the hospital accounting system set up compensation system. (1) The establishment of a “medical reimbursement preparation” level subjects, the subject lenders registration monthly withdrawal of medical compensation reserves, debit registration actual compensation expenses. (2) When specific extraction, according to the hospital to achieve the number of business income, that is, the total number of drug income and medical income ratio of a certain ratio