加强家庭病床预收医疗款的监督管理

Strengthen the Supervision and Management of the Advance Payment of Medical Services for Family Bed

《基层医院会计制度》规定,"预收医疗款"科目用来核算基层医疗卫生机构预收住院病人医疗款和医疗保险机构预付并需结算的医疗保险金。随着《家庭病床暂行工作条例》的发布,基层医院的"预收医疗款"科目又增加了家庭病床预收医疗款。因此,基层医院应对家庭病床预交金的收取及结算加强监督和管理。

the ＂Accounting System＂ provisions that ＂Advance Payment of Medical Services in Primary Hospital＂ accounted the subjects of basic medical and health institutions in inpatient medical and medical insurance agencies and prepaid insurance settlement. With the release of ＂Provisional Regulations＂ of the family bed, grass-roots hospital ＂medical advance＂ subjects increased family bed in medical section, therefore, the collection and settlement of family sickbed prepayment hospital has strengthened the supervision and management of a series of.