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卫生部、财政部联合颁发的《医院会计制度》设置了业务收支结余科目,用以核算医院实现的财务成果。制度规定,年终结算时,业务收支结余科目的贷方余额应与结余分配科目的借方累计额对转。并规定业务收支结余科目年终无余额。这说明此科目年终不论是贷方余额还是借方余额,都应该进行分配。但是,借方余额实质上是医院的亏损额,没有结余用什么分配呢?有人主张冲减专用基金,没有专用基金就冲减周转金,其实,这些都不是好
The “Hospital Accounting System” jointly issued by the Ministry of Health and the Ministry of Finance sets up a balance of revenue and expenditure account for accounting the hospital’s financial results. The system stipulates that at the year-end settlement, the balance of the credit of the balance of accounts of the business receipts and disbursements shall be in contrast with the accumulated amount of debit of the account of the balance distribution. And stipulates that there should be no balance at the end of the balance of business receipts and expenditures. This shows that the end of this subject regardless of credit balance or debit balance, should be allocated. However, the debit balance is actually the loss of the hospital, there is no balance with what allocation? Some people advocate the offset dedicated funds, no dedicated fund to offset the working capital, in fact, these are not good