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朱名陆撰文指出 :预收医疗款关系到医院的收入和病人的利益 ,加强预收医疗款的管理 ,进行明细核算是十分必要的。它可以明确预收医疗款的科室构成 ,了解各病区预收医疗款的变动及其在医院流动资金中所占比重的大小。结合医院经济管理的实际情况 ,小型医院按病区设置一级明细科
Zhu Minglu’s article points out: The advance receipt of medical funds is related to the hospital’s income and the interests of the patients, strengthening the management of advance receipt of medical funds, and detailed accounting is necessary. It can clearly scrutinize the composition of the medical funds received in advance, and understand the changes in the advance payment for medical funds in each ward and the proportion of their share in the hospital’s liquidity. Combining with the actual situation of hospital economic management, a small hospital will set up a detailed section according to the ward