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医院债权是医院与其他单位或个人发生经济往来时形成的应收或预付款项,医院的债务是医院应偿还的债务并其债权人应承担的经济责任。医院往来账是关于核算医院债权和债务业务的记载,在医院的会计账目中占有很重要的地位。医院的往来账项目较多、范围较广,坏账的风险更大。医院往来账在很大程度上影响着医院资产的安全性、完整性、合法性和资金的正常周转,因此必须加强对医院往来账的核算和管理。
Hospital claims are the receivables or prepayments formed by the hospital in economic transactions with other units or individuals. The hospital debt is the debts to be repaid by the hospital and its creditors should bear the economic responsibility. The hospital current account is about accounting hospital claims and debt business records, occupies a very important position in the hospital’s accounting books. The current accounts of the hospital projects more, a wider range, the risk of bad debts larger. The current account of hospital affects the safety, integrity, legitimacy and normal turnover of hospital assets to a great extent. Therefore, it is necessary to strengthen the accounting and management of hospital accounts.