Discussion on Accounting Treatment of “Clearing Balance” in the new “Hospital Accounting System” / 中国卫生经济

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.