新《医院会计制度》实施前后医保拒付费用处理对比研究

医院财务应如何处理才能正确反映医院真实的经营情况,避免明盈实亏等现象,成为值得探讨的课题.通过对当前医院医保病人医疗费用及拒付费用核算方法进行回顾,与2010年12月国家财政部下发、已于2012年1月1日起全面实施的、新修订的《医院会计制度》做对比,指出前者之缺陷,肯定后者在有效避免会计信息失真、提高医院会计效用、完善医院会计制度以及促进医院可持续发展等方面的积极作用.

Comparative Study of Nledicare Protest Cost AcCounting Handling Before and the Implementation of Afterthe Implementation of New HospitalAccountingSystem

What hospital accounting treatment can be done to cOrrectly reflect the real operation condition of the hospital, and to avoid the phenomenon of ＂getting profit from suface, but deficit in reality＂, becomes the project needs discussion. Based on the current hospital medicare patients medical expenses and the review of the cost ac- counting methods, comparison is done between Hospital Accounting System in December, 2010 by the State Min- istry of Finance and the full implementation vision in January 1, 2012. The positive role is played in the defects, in the latter effectively avoid the distortion of accounting information, in the hospital accounting function improvement, in hospital accounting system perfection and in the sustainable development of hospital.