军队医院医疗收费损失及会计核算处理

军队医疗单位收费损失是指军队医院开展对外医疗活动中,理应收取而实际未能收到的部分医药收入。从目前实际情况看,军队医院医疗收费损失主要有减免、退费、欠费、逃费、漏费等,由于各种原因,医疗收费损失在所难免。规范收费损失处理业务,客观真实地反映财务收支状况及结果,有利于医疗和收费人员加强收费管控,为优化经济效果服务。

Medical Charge Loss and Accounting Treatment in Military Hospital

Military medical unit charge loss was defined that the military hospital should be charged the actual failure to receive part of the pharmaceutical income during carry out the foreign medical activities.In fact,the loss of medical charge in military hospital includes reduce,refund,arrears,evasion,leakage,etc.For various reasons,the medical fee losses is inevitable.Standardized charges loss treatment and reflecting the condition and results of financial revenue and expenditure were conducive to strengthening charging control and optimizing the economic effect.