医疗预收款是住院病人在入院时或住院期间预先交给医院的医疗押金。它起到缓解医院资金不足,保证业务收入及时实现,促进医疗工作正常运转的作用。同时也是医院流动资金来源的一个重要组成部分,因此,必须加强医院医疗预收款的会计核算和管理。一、当前医疗预收款核算与管理中存在的问题由于综合性医院床位多,业务量大,医 Medical advance payment is a medical deposit that hospitalized patients give to the hospital in advance at the time of admission or hospitalization. It plays a role in alleviating the lack of funds in the hospital, ensuring the timely realization of business income, and promoting the normal operation of medical work. At the same time, it is also an important part of the hospital’s liquidity sources. Therefore, it is necessary to strengthen the accounting and management of hospital medical advances. I. Problems existing in the current accounting and management of medical advance payment Due to the multiple hospital beds and large amount of business, medical services