政府会计制度下患者医疗费用财政专项补助的相关财务管理建议  

Recommendation on the Related Financial Management of Fiscal Special Subsidy on Patients’Medical Expenses

作　　者：毕旭云 黄艾[2] Bi Xuyun;Huang Ai(Beijing First Hospital of Chinese and Western Medicine,Beijing,100026,China;不详)

机构地区：[1]北京市第一中西医医院,北京100000 [2]湖北省疾病预防控制中心,武汉430079

出　　处：《中国卫生经济》2023年第8期82-84,89,共4页Chinese Health Economics

摘　　要：文章从政府购买服务视角探索财政拨付用于支付患者医疗费用款项的预决算管理方式,以求准确反映业务本质。行政事业单位应当设置“财政拨款收入”来核算单位从同级政府财政部门取得的财政拨款。“财政拨款收入”按照一般公共预算财政拨款、政府性基金预算财政拨款等拨款种类进行明细核算。按照支出用途,“财政拨款收入”主要核算单位用于基本支出的收入和用于项目支出的收入。针对同级财政拨付的用于支付患者医疗费用的款项,其实质是医院的医疗行为,应该计入医疗收入。而医院财务部门根据政府会计制度和部门决算要求进行账务处理时,最终只在“财政拨款收入”进行核算,不能准确反映经济业务本质。It focuses on the budget and accounting processing of the payment of patient medical expenses from the perspective of government procurement services,which can more accurately reflect the essence of business.Administrative institutions should estab-lish the subject of“fiscal allocation income”to account for various types of fiscal allocations obtained by units from the same level government’s financial departments.The undergraduate program is accounted for in detail according to the types of appropriations such as general public budget financial appropriations and government fund budget financial appropriations.According to the purpose of expenditure,the revenue from financial appropriations is mainly calculated as the revenue used for basic expenditures and the reve-nue used for project expenditures.The funds allocated by the same level of finance to pay for patient medical expenses are essentially hospital medical activities and should be included in medical income.When the hospital finance department conducts accounting pro-cessing according to the government accounting system and year-end financial settlement requirements,it only calculates the finan-cial allocation revenue and cannot accurately reflect the essence of economic business.

关 键 词：政府会计制度 患者医疗费用 财政专项补助 财务管理 

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]