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长期以来,我国在住院医疗费用核算中暴露出很多弊端和难题,尽管在明确的制度要求下,医院会计应依据权责发生制原则处理医服务中的付费方式和标准。但在实际执行过程中,却出现了很多出入,极大影响了住院医疗的管理秩序。因此,本文针对住院医疗收入会计的核算与管理方法进行相应的研究和探讨,为帮助更好的开展医疗收入核算工作奠定理论基础。
For a long time, our hospital has exposed many drawbacks and problems in the cost accounting of inpatient medical services. Although under the explicit system requirements, the hospital accountant should handle the payment methods and standards in the medical service according to the principle of accrual basis. However, in the actual implementation process, there have been many discrepancies that have greatly affected the management order of inpatient medical services. Therefore, this article studies and discusses the methods of accounting and management of inpatient medical revenue accounting, which lays a theoretical foundation for helping to better carry out medical income accounting.