目前,医疗单位在会计核算上一般都采用“收付实现制”的方法。对门诊公费医疗单位和劳保记帐诊病单位的医药费,什么时候收到,就全部列进当期(一般按月)的收入中去。由于住院病人的住院期不等,有相当一部分病人是跨月、跨年住院的,门诊公费医疗单位和劳保记帐诊病单位的医疗费也往往不能及时收回,常常出现一拖再拖.最后集中一次结算交付的情况。因此,会计帐表上出现各月的业务收入时高时低,时盈时亏,药品的差价率也不能真实地反映,失去了会计核算的反映和监督的作用。要克服这些弊端,就必须采用权责发生制的会计核算方法。采用“权责发生制”的核算方法,在会计帐务处理上,也是简单易行的。财会人员在每月终了前,把当月发生的债权债务进行计算清理后,分别记入相应 At present, medical units generally adopt the method of “cash collection and payment system” in accounting. Outpatient public medical units and labor billing medical unit medical expenses, when received, all included in the current (usually monthly) in the income. Due to the different length of hospitalization of inpatients, a considerable number of patients are hospitalized across months and years. The medical expenses of out-patient public medical units and labor-related medical units also often can not be recovered in time and are often delayed. Focus on the settlement of a delivery situation. Therefore, the accounting statements appear on the business income of each month when the high and low, when the profit when the profit, the drug’s spread can not be a true reflection of the accounting has lost the role of reflection and supervision. To overcome these shortcomings, we must adopt accrual accounting system. The use of “accrual basis ” accounting method, in accounting transactions, is also simple and easy. Accounting staff before the end of each month, the claims and liabilities occurred in the month to calculate the liquidation, respectively, credited to the corresponding