CAJ | 학술논문

随着国家医药改革的稳步推进，可以说全民医保时代已经到来。在这种大背景下，对现阶段定点医院收治地方医保患者产生的医疗消耗以地方医保部门作为第三方付费结算为主体的保障模式更是一种冲击和考验。因这种结算支付方式大都属于后付制，而且受医院与地方医保经办机构签订医疗服务协议的制约；加之部分住院患者个人自付部分的结账不及时，导致产生大量往来欠款。这些欠款反映在医院财务账面应收账款科目明显呈现出逐年递增的倾向。如果清理不及时，难免会成为贻账和死账，给医院带来资金风险和损失，应该认真加以研究和探讨对策。
수착국가의약개혁적은보추진，가이설전민의보시대이경도래。재저충대배경하，대현계단정점의원수치지방의보환자산생적의료소모이지방의보부문작위제삼방부비결산위주체적보장모식경시일충충격화고험。인저충결산지부방식대도속우후부제，이차수의원여지방의보경판궤구첨정의료복무협의적제약；가지부분주원환자개인자부부분적결장불급시，도치산생대량왕래흠관。저사흠관반영재의원재무장면응수장관과목명현정현출축년체증적경향。여과청리불급시，난면회성위이장화사장，급의원대래자금풍험화손실，응해인진가이연구화탐토대책。
Along with the steady advancement of medical reform, can be said to universal health care has come of age.In this context, the current fixed-point hospital medical insurance patients from medical consumption to local health departments as the third party security mode of payment settlement as the main body is a kind of impact and test.Because of the payment and settlement methods are paid after the system, but also restricted by the medical service agreement signed hospitals and local health agencies; and the part of inpatient person since the pay part of the bil is not timely, resulting in a lot of business.These arrears is reflected in the hospital financial account receivable account showing a tendency to increase year by year.If not cleaned in time, wil inevitably become a ledger and dead, bring financial risks and losses to the hospital, should earnestly study and countermeasures.