本文介绍了“北京通·京医通”卡的相关背景,对市属医院“北京通·京医通”业务的会计核算内容进行了详细的解读,并对实务工作中该业务会计核算规范化、内部控制管理、对账管理、信息管理系统的完善、建立独立平行记账机制、与相关部门和医院间沟通等一系列问题展开了思考。 This article introduces the background of “Beijing Tong Jing Jing Tong ” card, a detailed interpretation of the accounting content of the city hospital “Beijing Tong Beijing Jingtong ” business, and the actual work of the business Accounting standardization, internal control management, reconciliation management, information management system improvement, the establishment of an independent parallel accounting mechanism, communication with the relevant departments and hospitals and a series of issues such as thinking.