医院在进行医疗活动中,不可避免的产生往来账,对往来账款的管理是医院管理的一项重要任务,医院管理岗位轮换频繁、相关人员财务风险意识薄弱,往往不重视医院大量存在的往来账款的日常核算和管理,造成医院的债权债务关系长期无法理顺,甚至给医院带来一定的损失,严重影响会计信息的质量。本文结合实际工作经验,对医院往来账款核算和管理存在的问题进行归纳分析,并提出强化医院往来账款核算和管理的具体措施。 Hospitals in the medical activities, inevitably generate current accounts, accounts receivable management is an important task of hospital management, hospital management positions rotate frequently, the financial risk awareness of related personnel is weak, often do not pay attention to the large number of existing hospital transactions The daily accounting and management of accounts, resulting in long-term hospital claims and debt can not be straightened out, and even bring some loss to the hospital, seriously affecting the quality of accounting information. Based on the actual working experience, this paper summarizes the existing problems in accounting and management of current account in hospital, and puts forward specific measures to strengthen accounting and management of current accounts in the hospital.