医院特别是公立医院财务管理活动和会计核算具有明显的行业特点,类似于企业,医院的产品便是其提供的医疗服务,因而医院的应收款项主要为提供医疗服务而产生的应收医疗款。随着市场经济的发展,医疗行业的竞争日趋激烈,医院要生存和发展,就必须从各个方面增收节支、加强管理。而加强应收医疗款的管理,应当作为医院管理的重要组成部分。下面笔者根据20×9年××市抽取10家二级及三级医院应收医疗款的相关数据,主要就应收医疗款管理中存在的问题及如何加强核 Hospital, especially public hospital financial management activities and accounting has obvious characteristics of the industry, similar to the enterprise, the hospital’s products are the medical services provided, and therefore the hospital’s receivables mainly for the provision of medical services arising from medical treatment paragraph. With the development of market economy and increasingly fierce competition in the medical industry, hospitals must increase income and reduce expenditure and strengthen management in order to survive and develop. To strengthen the management of receivables should be an important part of hospital management. The following according to the 20 × 9 × × city drawn 10 secondary and tertiary hospital receivable medical data related to the main receivable medical management of the existing problems and how to strengthen the nuclear