医疗预收款是住院病人在入院时或住院期间预先交给医院的医疗押金。它起到缓解医院资金不足,保证业务收入及时实现,促进医疗工作正常运转的作用。同时也是医院流动资金来源的一个重要组成部分,对医院加强经济管理和保证医院工作的正常运转都会产生重大的影响。该项工作做得好坏,不仅关系到医院负债的真实性,也影响到医院的财务状况,因此必须加强医院医疗预收款的会计核算和管理。而做好医院医疗预收款的核算工作,就必需对其涵盖的范围有一个深入的了解。无论是公立医院或是民营医院,为病人提供诊疗服务,消耗了大 Medical advance payment is a medical deposit that hospitalized patients advance to the hospital when they are hospitalized or during hospitalization. It plays a role in alleviating the shortage of hospital funds, ensuring the timely realization of business income and promoting the normal operation of medical work. It is also an important part of the source of liquidity in the hospital and will have a significant impact on the hospital’s economic management and the normal operation of the hospital. The work done well, not only related to the authenticity of the hospital debt, but also affect the financial status of the hospital, it is necessary to strengthen the hospital medical advances to the accounting and management. And do a good job in the hospital medical advances receivables, it is necessary to have a deep understanding of the scope of its coverage. Whether it is public hospitals or private hospitals, to provide patients with medical services, consume a lot