自制应付款结算凭证在财务管理中的应用

• 作 者: 李航 宋荣萍 韩玉珍
• 机 构: 河南省焦作市第二人民医院,河南省焦作市第二人民医院,哈尔滨医科大学附属第一医院 454001,454001,150001
• 出 处: 中国卫生经济
• 发表日期: 1998年06期
• 关键词: 应付款 医院负债 负债管理 基本格式 财务管理 资金短缺 核算制度 医院资金 供求关系 医疗器械

目前,由于市场供求关系的变化,医院在采购药品及医疗器械时可采用赊销及延期付款等方式。这在一程度上缓解了医院营运资金短缺的矛盾,同时,也是造成医院负债逐年加大的主要原因之一,负债管理进一步复杂化。医院需要完善和健全负债管理及核算制度,规范结算手续。笔者介绍一种自制应付款结算凭证,仅供同仁参考。1 自制应付款结算凭证的基本格式及使用方法

At present, due to changes in the supply and demand relationship in the market, hospitals can use credit sales and deferred payment when purchasing medicines and medical devices. This alleviates the contradiction in the shortage of hospital operating funds to a certain extent. At the same time, it is also one of the major causes of increasing hospital liabilities year by year. Liabilities management is further complicated. The hospital needs to improve and improve the liability management and accounting system and standardize the settlement procedures. The author introduces a self-made payable settlement vouchers for reference only. 1 The basic format and use of self-made payable settlement vouchers