新《政府会计制度》下医院收入确认原则与应用及相关问题探讨
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摘要
通过对医院收入确认的特点以及付费方式对收入确认的影响进行分析,并参考国内外企业与行业会计准则的规定,探讨医院应如何进行收入确认。进而针对医院的门诊收入、住院收入、体检收入以及收入统计口径(开单与执行)、单病种付费、员工体检、转介业务等特殊业务提出了收入确认的具体建议。
It analyzed the character of hospital revenue and the impact of various payment methods. It discussed how to recognize revenue under specific situations according to the international and domestic accounting standard. It suggested the timing and accounting treatment of revenue recognition for various services, including outpatient, inpatient, health check, income statistic caliber(billing and operation), single disease payment, staff health check, referral business, etc.
It analyzed the character of hospital revenue and the impact of various payment methods. It discussed how to recognize revenue under specific situations according to the international and domestic accounting standard. It suggested the timing and accounting treatment of revenue recognition for various services, including outpatient, inpatient, health check, income statistic caliber(billing and operation), single disease payment, staff health check, referral business, etc.
引文
[1]唐艺荣.新《医院会计制度》实施后现行医保结算方式对医院会计核算的影响[J].中国卫生经济,2014,33(4):89-91.
[2]赵卫卫.医院会计中收入要素确认原则探讨[J].中华医院管理杂志,2010,26(9):659-660.
[3]PWC National Professional Group.Reveue from contracts with customers,health care services industry supplement[EB/OL].(2015-05-21)[2018-05-11].https://www.pwc.com/us/en/cfodirect.html.
[4]金玲,全龙江,毛文,等.医院收入确认和核算中存在的缺陷及改进建议[J].中国卫生经济,2007,26(12):55-57.
[2]赵卫卫.医院会计中收入要素确认原则探讨[J].中华医院管理杂志,2010,26(9):659-660.
[3]PWC National Professional Group.Reveue from contracts with customers,health care services industry supplement[EB/OL].(2015-05-21)[2018-05-11].https://www.pwc.com/us/en/cfodirect.html.
[4]金玲,全龙江,毛文,等.医院收入确认和核算中存在的缺陷及改进建议[J].中国卫生经济,2007,26(12):55-57.