对新《医院会计制度》中“结算差额”账务处理的商榷

Discussion on Accounting Treatment of “Clearing Balance” in the new “Hospital Accounting System”

目的:对医疗费用后付制条件下产生的"结算差额"进行科学的账务处理。方法:采用定性分析和社会调查方法,讨论了医疗费用后付制和医疗保险统筹基金的风险防范对"结算差额"的影响。结果:新《医院会计制度》规定的"结算差额"账务处理方式在会计实务操作中存在困难。结论:建议将"结算差额"作为坏账损失通过坏账准备科目核算。

Objective： To deal with the scientific accounting treatment of ＂clearing balance＂ in medical post payment system. Methods： Using qualitative analysis and social survey methods to discuss the influence of medical post payment system and risk prevention of medical treatment pool fund on ＂clearing balance＂ . Results： The accounting treatment of ＂clearing balance＂ in the new ＂Hospital Accounting System＂ has difficulty in the accounting practice. Conclusion： Treating ＂clearing balance＂ as bad debt losses to deal through allowance account is proposed.