对新《医院会计制度》有关医疗收入核算的理解与思考

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.%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 supplement to the cash flow statement" and to enlarge "Project settings" to solve the problems above, making the information more intuitive and clearly.