“双体系”下住院收入核算问题研究与对策探讨  

Research and countermeasures on the accounting of inpatient income under the"dual system"

作　　者：王涤非[1] 程立[1] 梁静[1] 王晨[1] 曾璐璐 WANG Difei;CHENG Li;LIANG Jing;WANG Chen;ZENG Lulu(Chinese PLA General Hospital,Beijing,100853,PRC)

机构地区：[1]中国人民解放军总医院,北京市100853

出　　处：《中国医院》2022年第12期75-77,共3页Chinese Hospitals

基　　金：军委后保部财务局一般课题(JDCW2021-082)。

摘　　要：住院收入是公立医院医疗收入的主要构成部分,政府会计制度明确要求对在院患者医疗收入进行核算。如何在实务中准确高效核算住院收入、管好住院收入,既满足新制度核算要求又满足医院精细化管理需要,是医院财务管理工作的重要任务。本文针对住院收入核算中存在的收入核算不完整、收支核算不匹配、账务处理不规范、信息系统不完备等问题,通过采用研发在院患者医疗收入核算系统、规范业务核算情境模式的方式方法,实施“双体系”会计核算,不断提高收入核算自动化和智能化能力,提升医院财务管理精细化、精准化水平。Inpatient income is the main component of medical income in public hospitals,and the government accounting system clearly requires that the medical income of hospitalized patients should be accounted for.How to accurately and efficiently calculate and manage inpatient income in practice,so as to meet both the accounting requirements of the new system and the need for refined hospital management,is an important task of hospital financial management.Aiming at the problems of incomplete income accounting,mismatch of income and expenditure accounting,non-standard accounting processing,and incomplete information system in hospital income accounting,this paper adopts the method of developing the medical income accounting system for hospitalized patients and standardizing the business accounting situation model.Methods,implement"dual system"accounting,continuously improve the automation and intelligence of income accounting,and improve the level of refinement and precision of hospital financial management.

关 键 词：住院收入 收入核算 双体系 财务管理 

分 类 号：R197.3[医药卫生—卫生事业管理]