医院会计的改革,应与国际会计惯例接轨。会计科目按其性质分资产类、负债类、所有者权益类、损溢类。具体科目应根据医院经营特点,保留适用的科目,削减不适用的科目,增设一部分新科目(其科目设计见附表)。对“结转病人欠费”科目,笔者意见应予保留,这是根据医院最易发生欠费的特点而设,也是为了防止医院领导者的急功近利的短期行为,为创收而大量欠费,造成虚盈实亏。设此科目欠费必然减少;不设,欠费反而增加,其作用是反映和抑制欠费发生。设“坏帐损失”科目,只是为了解决那些确实无法收回的医疗欠费。医院的奖励基金、福利基金、院长基金仍应从结余分配中提取,共同组成负债基金,下设明细科目核算。改革后的医院会计能够核算营运中发生的各种经济业务。 Hospital accounting reforms should be integrated with international accounting practices. According to its nature, accounting subjects are classified into assets, liabilities, owners’ equity and loss and loss. Specific subjects should be based on the hospital operating characteristics, retain the applicable subjects, reduce the inapplicable subjects, add a new part of the new subject (see the attached table for the subject design). The author’s opinion should be retained for the “carryover patient arrears” subject, which is based on the hospital’s easiest occurrence of arrears. It is also designed to prevent the short-term behavior of the hospital leader’s quick success and instant benefit, resulting in a large amount of arrears for income generation. Virtual real loss. Set the arrears of this subject will inevitably reduce; without it, the arrears will increase, and its role is to reflect and suppress the occurrence of arrears. The “Loss of bad debts” account was set up only to solve medical arrears that were really impossible to recover. The hospital’s award funds, welfare funds, and dean’s funds should still be drawn from the balance of the balance, and together they form a liability fund, with detailed account calculations. The reformed hospital accountant can account for various economic transactions that occur during operations.