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定点医院医保剔除医疗费用的账务处理
引用本文:王诗琪.定点医院医保剔除医疗费用的账务处理[J].价值工程,2012,31(15).
作者姓名:王诗琪
作者单位:江苏科技大学经济管理学院,镇江,212003
摘    要:医保剔除(拒付)是一个普遍的问题,各定点医院没有统一的账务处理方法,各行其事,造成核算口径不统一。新的医院会计制度没有详细阐述,本文认为有必要对各种医保剔除费用的账务处理进行统一。

关 键 词:定点医院  医保剔除费用  账务处理

Accounting Treatment of the Cost of Medical Care Removal in Designated Hospital
Wang Shiqi.Accounting Treatment of the Cost of Medical Care Removal in Designated Hospital[J].Value Engineering,2012,31(15).
Authors:Wang Shiqi
Abstract:The medical care excluding is a common problem.The designated hospitals do not have a unified accounting treatment method,and each hospital goes its own way,resulting in inconsistent accounts caliber.The new hospital accounting system is not elaborated.This article considers it is necessary to unify the accounting treatment of medical care excluding cost.
Keywords:designated hospitals  medical care excluding costs  accounting treatment
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