《中国卫生经济》1989年第4期刊登了杨秀枝同志的《对医院“未达帐项”增长的分析及对策》一文(以下简称杨文),拜读之后,笔者对杨文所述“未达帐项”的增长原因及解决办法有不同看法,在此提出拙见。发生“末达帐项”的主要原因是单位同银行之间结算凭证传递时间的差别。 In the fourth issue of China’s Ministry of Health Economics, the article entitled “Analysis and Countermeasures on the Increase of Unreasonable Accounts to Hospitals” by Comrade Yang Xiuzhi (hereinafter referred to as Yang Wen) was published in 1989, after reading, Account “growth reasons and solutions have different views, put forward my humble opinion here. The main reason for the occurrence of ”end-of-account " is the difference between the delivery time of the settlement voucher between the unit and the bank.