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医院是福利性质的事业单位。医院会计是具有单位预算会计性质的差额预算会计,它是在预算会计制度基础上建立起来的。因此,尽管医院的资金运动在其主要方面具有商业和工业资金循环的特征,但医院仍未按权责发生制的原则进行成本和盈亏的核算,而只是按收付实现制的原则进行全部收入、全部支出和收支结余的核算。这显然与当前城市经济体制改革、加强医院经营管理、提高经济效益的形势和要求不相适应。
The hospital is a welfare institution. Hospital accounting is a difference budget accounting with the nature of unit budget accounting. It is established on the basis of the budget accounting system. Therefore, although the capital movement of the hospital has the characteristics of the circulation of commercial and industrial funds in its main aspects, the hospital still does not calculate the cost and profit and loss according to the accrual basis, but only proceeds according to the principle of collection and payment. Accounting for all expenditures and revenue and expenditure balances. This is obviously not in line with the current situation in the reform of the urban economic system, the strengthening of hospital management, and the improvement of economic efficiency.