在卫生防疫部门对外服务中,收款方式大多采用两种形式,即财务统一收款和委托科室收款。委托科室收款,主要是考虑到该科室需要到被服务单位收款(例如:消杀科、食品卫生科等)而采用的措施。然而,在委托科室收款中,经常存在着应收款欠款现象。主要表现是:科室发票开出而款未收,致使发票在科室长期滞留;科室与财务结算不及时,财务反映的科室收入只记收到款项,应收款未从帐面反映。这样不利于站里统一调控和资金周转。为了调查摸底,促使欠款回收,我们 In the external services of the health and epidemic prevention departments, most of the collection methods use two forms, that is, unified financial receipts and commissioned department collections. The commissioned department’s collection is mainly based on the measures adopted by the department to collect money from the service unit (eg, killing the department, food hygiene department, etc.). However, in the entrusted department collections, there is often a phenomenon of receivables arrears. The main performance is that: department invoices are opened and the funds are not collected, resulting in long-term in-flight invoices; department and financial settlement is not timely, the financial revenue reflects only receipt of department revenue, receivables are not reflected from the book. This is not conducive to unified regulation and cash flow in the station. In order to investigate thoroughly and prompt recovery of arrears, we