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《广西会计》1990年第9期刊登的《医院财务成果核算刍议》(以下简称《刍议》)一文,对《医院会计》一书中有关财务成果的核算提出了一些看法,归纳起来主要有二点:其一是认为“将从主管部门取得的差额预算补助收入全部转到‘业务收支结余’项下的‘医疗收支结余’……是不切合实际的”;其二是认为应“将差额预算补助全部转到‘业务收支结余’总帐帐户后,不再转到‘医疗收支结余’等明细帐户”即“业务收支结余”不再组织明细核算。《刍议》一文的结论是:“这样核算有利于调动各部门的积极性,有利于进行财务分析、改善经营管理,并为制定收费标准和编制预算提供依据”。
“Guangxi Accounting” published in the ninth issue of 1990 << Hospital Financial Results >> (hereinafter referred to as << Humble Opinion >>) article on the accounting of the hospital in the accounting of financial results made some observations, summed up there are two Point: First, it is considered “impractical” to transfer all the subsidy revenue from the difference budget received from the competent authorities to the “medical balances and surpluses” under the “balance of business receipts and payments”; secondly, to think that “ After all the difference budget subsidy is transferred to the G / L General Ledger account, it will no longer be transferred to a detailed account such as ”medical balance“, that is, ”balance of business receipts and payments“ will no longer be accounted for. The text of ”Humble Opinion“ concludes: ”Such accounting is conducive to mobilizing the enthusiasm of various departments, facilitating financial analysis, improving management and providing the basis for setting charges and budgeting."