医院会计制度改革的目的在于提高医院会计核算水平和财务管理水平,从而能为上级主管部门提供翔实的会计资料,笔者在实际工作中发现,就报表有关数据而言,存在的一些问题,显然有悖改革之初衷,在此提出以期与同行共同探讨。在医院的报表中,有医会02、03两个报表同病人欠费有关。这个数据的大小,在一定程度上影响着医院最终的结余数;也是提 The purpose of the hospital’s accounting system reform is to improve the hospital’s accounting level and financial management level, so as to provide superior accounting information for the superior authorities. The author found in the actual work, some problems in the report data, there are obviously The original intention of the reform was proposed here to discuss with peers. In the report of the hospital, there are two reports of the doctors’ association 02, 03 related to the patient’s arrears. The size of this data, to a certain extent, affects the final balance of the hospital;