| 对新《医院会计制度》有关医疗收入核算的理解与思考 |
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| 引用本文： | 符文,刘南珍. 对新《医院会计制度》有关医疗收入核算的理解与思考[J]. 中国社会医学杂志, 2012, 29(4): 238-239 |
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| 作者姓名： | 符文 刘南珍 |
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| 作者单位： | 华中科技大学同济医学院附属同济医院财务处,湖北,武汉,430030 |
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| 摘 要： | 对新旧医院会计制度中有关"医疗收入核算"部分进行了细致对比,提出自己的理解与思考,特别针对《现金流量表》项目设置中如何处理"医疗业务发生的退费"提出自己的见解,提出增加《现金流量附表》,增加部分"项目设置",如开展医疗服务活动支出的现金、方向"流出",解决了上述问题,交表时再合并上报。其优点在于读表信息更直观、更清晰。
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| 关 键 词： | 医院会计制度 医疗收入 现金流量 医疗退费 |
Understanding and Thoughts on Medical Income Accounting under the New Hospital Accounting System |
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| FU Wen , LIU Nanzhen. Understanding and Thoughts on Medical Income Accounting under the New Hospital Accounting System[J]. Chinese Journal of Social Medicine, 2012, 29(4): 238-239 |
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| Authors: | FU Wen LIU Nanzhen |
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| Affiliation: | . Tongji Hospital Affiliated to Tongji Medical College, Huazhong University of Science and Technology, Wuhan , 430030, China |
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| Abstract: | This paper put forward some new understanding and thoughts, according to the accounting practice, by comparing the difference between the old and new ＂medical income accounting＂ system. The paper developed views of how to deal with ＂medical operations refund＂ in ＂The cash flow statement＂ and suggested the using of ＂The sup- plement to the cash flow statement＂ and to enlarge ＂Project settings＂ to solve the problems above, making the in- formation more intuitive and clearly. |
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| Keywords: | Hospital accounting system Medical income Cash flow Medical refund |
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