论文部分内容阅读
1、关于会计要素 根据我国医院基本经济特征,我们主张医院会计要素分为六种:1)资产2)负债3)净资产4)收入5)费用6)结余(短绌),与企业会计要素相比,由净资产取代所有者权益,由结余(短绌)取代利润,其意见与预算会计准则类同。 有人主张采用所有者权益理论,理由有两条,理由之一,医院会计制度要涵盖不同经济性质的所有境内医院。目前,在我国卫生改革中出现了非全民所有制的医院,而这些医院有的以盈利为目的,利润的回报转为所有者的权益,且在市场经济中可出售或交易。理由之二,医院改革的模式出现了所有者和经营者分离的格局,回报的收益应分别体现国家所有和医院经营者所有。
1, on the accounting elements According to the basic economic characteristics of our hospital, we maintain that the hospital accounting elements are divided into six types: 1) assets 2) liabilities 3) net assets 4) income 5) expenses 6) balances (short-term), and corporate accounting elements In contrast, the replacement of owner’s equity by net assets and the replacement of profits by surplus (short-term) are similar to those of budgetary accounting standards. Some people advocate the use of the owner’s equity theory for two reasons. One reason is that hospital accounting systems must cover all domestic hospitals of different economic nature. At present, non-state-owned hospitals have emerged in China’s health reforms. Some of these hospitals are for profit. The return of profits is turned into the owner’s rights, and they can be sold or traded in the market economy. For the second reason, the model of hospital reform emerged in a separate pattern of owners and managers. The returns should be reflected in the ownership of the state and hospital operators respectively.