目前,企业为了控制药费支出,医院为了获得更多的收益,双方达成定点医疗协议,其中,无论规模大小,多数医院都采用患者个人直接交款结算方式,这样难免出现核算不及时,用药、治疗超支等问题。笔者认为,采取患者全额交款,而后按比例报销不失为一个好的财务管理方法,这就涉及一个会计账务处理的问题。我认为,应设立 At present, in order to control drug expenditures, hospitals have agreed on a fixed-point medical agreement in order to obtain more revenue. In most hospitals, regardless of their size, most patients use personal direct payment methods. This inevitably leads to untimely accounting, medication, Treatment overruns and other issues. The author believes that it is a good financial management method to take full payment of patients and then reimbursement on a pro-rata basis. This involves a problem of accounting and accounting. I think it should be established