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1999年 1月 1日起实施的《医院财务制度》中规定 :“医院应在年终了以‘应收医疗款’和‘应收在院病人医药费’科目年末余额做为依据 ,按3%～ 5 %计提坏账准备”。笔者在实际工作中感到这样计提不尽合理。因为 :“应收在院病人医药费”是指 :医院应向住院病人所收取的住院发生?
The “Hospital Financial System” implemented on January 1, 1999 stipulated: “Hospitals should be based on year-end balances of ’receivable medical expenses’ and ’patients’ medical expenses due to hospitals’ at the end of the year, according to 3%. ~ 5 % provision for bad debts.” The author feels that such accruals are not reasonable in practical work. Because: “The medical expenses due to hospital patients” refers to: What happens to hospitals that hospitals should collect from inpatients?