1在医疗收入下增设二级明细科目“结算差额”伴随着国家推行全民医保的步伐和医保“后付制”的范围逐渐扩大,医疗机构应收各地医保部门的医疗欠款也越来越巨大,而当医疗机构与这些单位结算医疗费用时,部分医疗款也会因各种原因遭受拒付,应收与实收的差额该怎么处理,现行制度下没有明确的说明,而在新的“医疗会计制 1 In the medical income increase under the second level subjects ”Settlement balance “ Along with the national implementation of universal health insurance and Medicare ”After-pay “ the scope of the gradual expansion of medical institutions should receive medical insurance from all over the health insurance sector also When the medical institutions and these units settle their medical expenses, some medical funds will also be refused protections for various reasons, and the difference between the receivable and the actual receipts should be treated. There is no clear explanation under the current system. However, In the new ”medical accounting system