政府会计制度下公立医院多院区住院转诊核算业务探索  

Exploration on the Inpatient Referral Accounting in Public Hospitals in Multi hospital Districts under the Government Accounting System

作　　者：周春媛[1] ZHOU Chun-yuan(Department of Finance,People's Hospital of Peking University,Beijing,100044,China)

机构地区：[1]北京大学人民医院财务处,北京100044

出　　处：《中国卫生经济》2023年第2期91-93,共3页Chinese Health Economics

摘　　要：以公立医院住院患者多院区转诊过程中,住院预交押金环节的资金流变化情况为研究对象,根据各院区银行账户设立情况,从财务会计和预算会计的维度分别进行会计核算处理,分析各种核算方法的难点和不足,探索在政府会计制度核算要求下更加符合公立医院多院区发展的账务核算方法。Based on the changes of fund flow in the process of multi-district referral of inpatients in public hospitals,according to the establishment of bank accounts in each district,based on the dimensions of financial accounting and budget accounting,the accounting is conducted to analyze the difficulties and shortcomings of various accounting methods,and explore the accounting methods that are more in line with the development of multi-district public hospitals under the requirements of the government accounting system.

关 键 词：多院区转诊 住院预交押金 财务会计核算 预算会计核算 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]