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医疗纠纷通常指医患双方对医疗结果及其原因在认识上发生分歧,当事人要求追究责任或赔偿损失。但这项支出如何进行账务处理,医院财务规则并未有明确规定,笔者为此做了一些探讨,具体账务处理方法如下: (1)设置“补偿基金”科目 专用基金——补偿基金 专用基金支出——补偿基金支出 医疗支出——补偿费 (2)按医疗支出百分比法预提补偿基金,专户储存
Medical disputes usually refer to disagreement between doctors and patients on the medical results and their causes. The parties are required to investigate the liability or compensate for the losses. However, there are no specific rules governing how this expenditure will be handled. The author has done some research to solve this problem. The specific accounting treatment methods are as follows: (1) Setting up a special fund for the “compensation fund” subject—only for compensation funds. Fund Expenditure - Compensation Fund Expenditure Medical Expenditure - Compensation Fee (2) According to the percentage of medical expenses, withholding funds, special account storage