应收医疗款是医院为病人提供医疗服务以后发生的,已经结算但尚未收回的门诊病人和出院病人的医药费。包括公费医疗、劳保医疗和社会保险医疗的欠费和待结算的医药费。现行的医院会计制度指出医院是承担一定福利职能的社会公益事业单位。医院实行医疗体制改革,运行机制由计划经济模式向 The medical bills receivable are the medical expenses of outpatients and discharged patients that have been settled but have not yet been recovered after the hospital provided medical services to the patients. Including public health care, medical insurance and social insurance medical arrears and medical expenses to be settled. The current hospital accounting system points out that the hospital is a social welfare institution that undertakes certain welfare functions. Hospital medical system reform, the operating mechanism from the planned economy model