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本文作者根据自己在中职学校附属医院会计工作的经验为基础,分析中职学校医院门诊的会计工作特点,以药品,体检和医保三个主要经营项目为核心,深刻描述了各业务的工作情况和会计核算方法,包括所使用的会计科目和核算范围,使读者可以更加直观的了解中职学校附属医院门诊会计业务的主要流程和记账方式。同时对中职学校门诊会计工作随着学校门诊业务扩大同步发展前景和专业会计内容作了简单的介绍,体现了作者独特的观点和建议。
Based on my own experience in accounting work in secondary vocational schools, the author analyzes the characteristics of accounting work in outpatient clinics in secondary vocational schools. Based on the three major business projects of medicine, physical examination and medical insurance, the author profoundly described the work of each business And accounting methods, including the use of accounting subjects and accounting range, so that readers can more intuitive understanding of secondary vocational clinics in the out-patient accounting business, the main processes and accounting methods. At the same time, the out-patient accounting work in secondary vocational schools is briefly introduced along with the expansion of synchronous development prospect and professional accounting contents of out-patient clinics in school, which reflects the author’s unique opinions and suggestions.