CAJ | 학술논문

医院应收账款，顾名思义是指医院应向接受服务的单位和个人收取而暂未收取的各种债权。在医院会计科目体系中包含应收在院病人医疗款，应收医疗款和其他应收款三个具体核算科目。在医院的经济活动中，我们的院长一般分管财务工作，但院长关心的往往是医院的收入、支出和结余情况，对医院的应收账款管理容易疏忽，所以财务主任做为具体负责财务工作的领导，要严加控制这个薄弱环节，降低坏账的比率，单位审计部门也要加强内部审计工作力度，保证医院资金的正常运转，有效防范财务风险。
의원응수장관，고명사의시지의원응향접수복무적단위화개인수취이잠미수취적각충채권。재의원회계과목체계중포함응수재원병인의료관，응수의료관화기타응수관삼개구체핵산과목。재의원적경제활동중，아문적원장일반분관재무공작，단원장관심적왕왕시의원적수입、지출화결여정황，대의원적응수장관관리용역소홀，소이재무주임주위구체부책재무공작적령도，요엄가공제저개박약배절，강저배장적비솔，단위심계부문야요가강내부심계공작력도，보증의원자금적정상운전，유효방범재무풍험。
the hospital accounts receivable, as the name suggests is that the hospital should be charged to the units and individuals to receive servic-es and various claims are not charged. Contains in the hospital patient med-ical payment receivable in the hospital accounting system, medical ac-counts receivable and other receivables three specific accounting subjects. In the hospital economic activities, our president general in charge of finan-cial work, but the chief concern is often the hospital income, expenditure and the balance, the hospital management of account receivable are easy to neglect, so the financial director responsible for the financial work for spe-cific leadership, to the strict control of the weak link, reduce bad debt ra-tio, unit audit departments should also strengthen the internal audit work, to ensure the normal operation of hospital capital, effectively guard against financial risk.