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医疗纠纷频发,部分已演变成群体事件,迫切要求《医院会计制度》从制度层面上规范医疗纠纷处置经济事项的确认、计量、披露和账务处理方法。医疗机构应引入或有事项会计方法,这将有助于明确医患双方责任,弥补医疗纠纷赔偿标准缺失,避免医疗机构因过渡赔偿而导致国有资产流失,为危机管理提供详实数据基础。
The frequent medical disputes and some of them have evolved into group incidents. It is urgent to urge the “hospital accounting system” to standardize the confirmation, measurement, disclosure and accounting treatment of economic matters concerning the medical dispute disposal from a system level. Medical institutions should introduce contingent accounting methods, which will help clear the responsibility of both doctors and patients to make up for the lack of medical dispute compensation standards, to avoid medical institutions due to transitional loss of state assets led to provide a solid foundation for crisis management data.