医院对医疗收入的会计核算,一般都将注意力放在收入是否完整,是否足额交库,核算是否准确,手续是否严密上。但仅仅做到这一点是不够的。从体现医院社会效益和杜绝浪费的角度出发,都应该对医疗收入的合法性进行会计监督。 对医疗收入的合法性监督包括二个方面。一是对医疗收入相关的科室,所发生收入事项的合法性检查。二是检查和监督其他侵害医疗对象经济利益的行为。 The medical treatment of the hospital’s accounting, the general will focus on whether the income is complete, whether full delivery, accounting is accurate, the procedures are tight. But just doing this is not enough. From the perspective of reflecting the hospital’s social benefits and eliminating waste, accounting supervision of the legitimacy of medical income should be carried out. The legal supervision of medical income includes two aspects. First, the department related to medical income, the legality of income matters. The second is to examine and supervise other violations of the economic interests of medical objects.