Discussion on Accounting Treatment of “Clearing Balance” in the new “Hospital Accounting System”
10.7664/CHE20130730
- VernacularTitle:对新《医院会计制度》中“结算差额”账务处理的商榷
- Author:
Xiulin LIANG
- Publication Type:Journal Article
- Keywords:
Hospitals Accounting System;
clearing balance;
accounting treatment
- From:
Chinese Health Economics
2013;(7):96-97
- CountryChina
- Language:Chinese
-
Abstract:
Objective: To deal with the scientific accounting treatment of “clearing balance” in medical post payment system. Methods: Using qualitative analysis and social survey methods to discuss the influence of medical post payment system and risk prevention of medical treatment pool fund on “clearing balance” . Results: The accounting treatment of “clearing balance” in the new “Hospital Accounting System” has difficulty in the accounting practice. Conclusion: Treating “clearing balance” as bad debt losses to deal through allowance account is proposed.
