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现行《医院会计制度》规定,在“专用基金”科目下设置“医疗风险基金”二级会计科目核算,但是在会计报表中没有单独列报“医疗风险基金”项目。本文立足于医院会计的工作实践,分析了该项目单独列报的必要性和科学性,并提出了扩大该项目列报范围的建议,对于加强医院的医疗质量管理,防范医疗事故的发生,树立医院在社会公众中良好、可信的形象,促进医院持续发展具有积极的推动作用。
The current “Hospital Accounting System” stipulates that “Medical Risk Fund” is set under the “Specialized Fund ” account, but the “Medical Risk Fund” item is not listed separately in the accounting statements. Based on the working practice of hospital accounting, this article analyzes the necessity and scientific of this project separately, and puts forward some suggestions to expand the scope of this project. It is of great significance to strengthening the medical quality management in hospitals and preventing the occurrence of medical accidents The hospital plays an active role in promoting the sustainable development of the hospital with a good and credible image among the general public.