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医院的财务成果是医院在一定时期内,从事医疗业务活动所形成的业务收支结余。一、业务收支结余的核算医院实现的业务收支结余由医疗收支结余、药品收支结余、制剂收支结余,其他净收入所组成。由于医院的社会福利性质,国家对医院给以一定的预算补助,即“差额预算补助”。“差额预算补助”不论按何种形式,采用何种标准,都是作为计算医疗收支结余的组成部分。(一)业务收支结余的帐户设置为核算、反映和监督医院业务收支结余形成及增减变化情况,医院会计设置“业务收支结余”总帐帐户。
The financial result of a hospital is the balance of business receipts and expenditures formed by the hospital for medical activities during a certain period of time. I. The Balance of Business Receipts and Balances The balance of business receipts and expenditures realized by the hospital consists of balances of medical balances, balances of receipts and expenditures of medicines, balances of receipts and payments of preparations, and other net income. Due to the nature of the hospital’s social welfare, the state gives certain subsidies to the hospital, that is, “differential budget subsidy.” “Difference budget subsidy” Regardless of the form and the criteria adopted, these are all part of the medical balance of payments. (1) The accounts of balance of payments for operations are set up as accounting, reflecting and supervising the formation and changes of hospital balance of payments revenue and expenditure, and the hospital accounting sets up the general ledger account of “balance of business receipts and expenditures”.