Discussion on Accounting Treatment of “Clearing Balance” in the new “Hospital Accounting System” / 中国卫生经济
Chinese Health Economics
;
(12): 96-97, 2013.
Artículo
en Chino
| WPRIM
| ID: wpr-437287
ABSTRACT
Objective:
To deal with the scientific accounting treatment of “clearing balance” in medical post payment system.Methods:
Using qualitative analysis and social survey methods to discuss the influence of medical post payment system and risk prevention of medical treatment pool fund on “clearing balance” .Results:
The accounting treatment of “clearing balance” in the new “Hospital Accounting System” has difficulty in the accounting practice.Conclusion:
Treating “clearing balance” as bad debt losses to deal through allowance account is proposed.
Texto completo:
Disponible
Índice:
WPRIM (Pacífico Occidental)
Tipo de estudio:
Investigación cualitativa
Idioma:
Chino
Revista:
Chinese Health Economics
Año:
2013
Tipo del documento:
Artículo
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