随着医疗纠纷案件的增多和赔偿金额的增加,现行会计制度对医疗事故赔偿金的账务处理的规定,已不能适应会计工作的要求。那么,对这一经济活动如何进行会计处理才能更合理呢?现就这一问题谈谈自己的看法。 由于以前医疗纠纷案件比较少,赔偿金额比较低,现行的会计制度规定将医疗赔偿支出直接列入“其他支出”科目。 With the increase in the number of medical dispute cases and the increase in the amount of compensation, the provisions of the accounting system for medical malpractice compensation in the current accounting system can no longer meet the requirements of accounting work. Then, how can the accounting treatment of this economic activity be more reasonable? Let us talk about our own opinions on this issue. As there were relatively few cases of medical disputes in the past and the amount of compensation was relatively low, the current accounting system stipulates that the medical compensation expenses be directly included in the “other expenses” subject.