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近年来,医院会计工作有了很大进步,财务管理有所加强,但由于诸多原因形成的会计信息失真问题,应引起重视。笔者就医院会计信息失真现象及对策进行探讨。 一、业务收人中存在的失真现象 1.门诊 门诊收入数是根据收费员填报的门诊收入日报表汇总而成的。门诊收费主要靠手工操作,工作量大,会计科目多,收费员准确分项汇总很困难。造成月底汇总的门诊各项收入与实际收入数差异很大,给管理和核算造成困难。
In recent years, hospital accounting has made great progress and financial management has been strengthened. However, due to the distortion of accounting information caused by many reasons, attention should be paid to it. The author discusses the distortion of hospital accounting information and its countermeasures. I. Distortion in the business income 1. Out-patients The out-patient income is collected based on the daily report of outpatient income reported by the toll collector. Outpatient charges mainly rely on manual operations, heavy workload, and many accounting subjects, and accurate collection of toll collectors is difficult. The income from the outpatients collected at the end of the month is very different from the actual income, which makes management and accounting difficult.