加强医疗应收账款管理的思考和做法  

On the Ideas of Strengthening the Medical Accounts Receivable Management under the Building of a Harmonious Relationship Between Doctors and Patients

作　　者：冯骊琛[1] 

机构地区：[1]四川大学华西医院财务部,成都610041

出　　处：《中国卫生经济》2010年第6期90-91,共2页Chinese Health Economics

摘　　要：医院应收账款包括在院病人医药费和应收医疗款。医院应收账款的管理一直是医院管理的难点。华西医院通过建立应收账款管理体系,健全考核指标体系,分级审批制度和流程,有效地控制了医疗欠款,降低了"坏账"比率,保证了医院的正常运行和病人的根本利益。Hospital accounts receivable include patient medical expenses and receivables. Hospital accounts receivable management is always one of the difficulties in hospital management. West China Hospital,through the establishment of accounts receivable management system,a sound assessment index system and a graded examination and approval system and procedures,effectively controls medical debt,cut down ＂bad＂ ratio to ensure the normal operation of the hospital and the ultimate interests of the patient.

关 键 词：医患关系 应收账款 管理 

分 类 号：R197.3[医药卫生—卫生事业管理]