新会计制度对医院计提专用基金的积极意义

• 作 者: 张忠惠 王玉洁
• 出 处: 中国医院管理
• 发表日期: 1990年04期
• 关键词: 专用基金 新会计制度 二级科目 基金帐户 修购基金 会计科目 管理费用 科目 医疗支出 设备购置费

由于新会计制度取消了原费用科目业务支出中的设备购置费和修缮费两个二级科目,在新会计科目医疗支出、管理费用等费用科目中改用了一般修购费和大型设备更新维护费二级科目,并在专用基金帐户中增设了一般修购基金和大型设备更新维护基金两个二级科目,这一改变对医院专用基金的形成和使用产生了积极影响。

As the new accounting system eliminates two secondary items such as equipment purchase and repair expenses in the original expense account business expenditure, the general account purchase fee and large-scale equipment update and maintenance are used in the new accounting items such as medical expenses and administrative expenses. Two secondary subjects were charged, and two sub-subjects, the General Maintenance Fund and the Large-scale Equipment Update Maintenance Fund, were added to the dedicated fund accounts. This change had a positive impact on the formation and use of hospital-specific funds.