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住院收入是医院的主要医疗收入,由于其形成和实现的过程相对复杂,对住院收入的管理也就显得尤为重要,但在管理住院收入时,病人出院未结算的现象逐年增加,应该引起财务管理者的重视。实践中运用PDCA质量管理方法进行循环地梳理处理日常工作中所发现的各类问题,能明显提高会计信息质量,加强财务管理,确保住院收入的实现。
Inpatient income is the main medical income of the hospital. Due to the relatively complicated process of its formation and realization, it is particularly important to manage the income from inpatient hospitalization. However, when hospitalization income is administered, the unaccounted for patients’ discharge increases year by year and should lead to financial management People’s attention. Practice in the use of PDCA quality management methods to sort out and deal with all kinds of problems found in daily work can significantly improve the quality of accounting information and strengthen financial management to ensure hospitalization income.