新《医院会计制度》实施后现行医保结算方式对医院会计核算的影响  

The Effects of Current Medical Insurance Payment on Hospital Accounting after the Implementation of New Hospital Accounting System

作　　者：唐艺荣[1] 

机构地区：[1]广西科技大学第一附属医院,柳州广西545002

出　　处：《中国卫生经济》2014年第4期89-91,共3页Chinese Health Economics

摘　　要：目的:2012年新《医院会计制度》实施后,医院医疗收入"结算差额"的确认及账务处理。方法:根据现行社会医疗保险医疗费用结算办法,按医保结算年度城镇职工医疗保险超定额拒付费用确认"结算差额"。结果:城镇职工医保实行年度总额预算、按月预付、年终结算方式与医院应收医保医疗款会计核算期间存在矛盾,医院在医疗服务中产生的应收医保医疗款未能及时结算,"结算差额"冲减的医疗收入不是会计核算当期的医疗收入。结论:建议每月预提"结算差额"并通过"预提费用"会计科目核算,调整当月医疗收入。Objective： After the implementation of new Hospital Accounting System, to recognize the clearing balance in medical income of hospital and process the accounts. Methods： According to the medical cost settlement methods of current social medical insurance, the clearing balance is confirmed by the quota fees in medical insurance for urban employees are refused to pay, which depended on the annual confirmation in medical insurance. Results： There is contradictions in implementing Urban Employee Medical Insurance＇s annual total budget, prepay by month, year-end closing and the accounting period with medical insurance receivable in hospital. Hospital cannot get the receivable medical insurance which cost by medical services in time, medical income of ＂clearing balance＂ is not the current medical income of accounting. Conclusion： It is suggested to prepay the ＂clearing balance＂ monthly, calculate the accounting subjects by ＂prepay costs＂ and adjust the medical income in that month.

关 键 词：医院会计制度 结算差额 医疗保险超定额拒付费用 

分 类 号：R197.3[医药卫生—卫生事业管理]