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医院在注重医疗、药品、制剂等收入的帐户设置和核算工作的同时,不能忽略对医院往来款项的帐户设置及核算管理。根据财政部,卫生部(88)卫计字第9号文件制发的《医院财务管理办法》第48条往来款的管理办法中指出:往来款项是待结算资金,医院要加强对往来款的管理,及时处理债权、债务,个人不得挪用公款。医院会计的概念为往来款项是医院在组织经济业务活动中与其它单位、个人和医院与本院职工之间的各种债权、债务关系的货币表现。债权是指:属于医院应该收回的各种往来款项。
Hospitals should pay attention to the setting and accounting of accounts for medical, pharmaceutical and pharmaceutical preparations, and at the same time they should not ignore the account setup and accounting management of the accounts of the hospital. According to the administrative measures of the current section 48 of the “Measures for the Financial Management of the Hospital” issued by the Ministry of Finance and the Ministry of Health (88) Weiyitian No. 9 Document, it is pointed out that the current sum is the funds to be settled and the hospital should strengthen the funds Management, timely processing of claims, debt, individuals shall not embezzle public funds. The concept of hospital accounting for the current accounts of the hospital is in the economic activities of the organization with other units, individuals and hospitals and hospital staff in all kinds of claims between the debt performance of the currency. Claims are: all kinds of contacts that should be recovered by the hospital.