医院营改增若干问题探讨分析

• 作 者: 王平
• 机 构: 武汉大学中南医院,
• 出 处: 财经界(学术版)
• 发表日期: 2017年16期
• 关键词: 营改增 发票管理 财务管理 财务部门 扣税 财务情况 支出需要 资金需要 全部收入 管理行为

对我国医院营改增论题背景进行详细的阐述,从医院对营改增的认识不够准确、营改增对医院税负的影响、营改增对医院会计核算影响、营改增对医院发票管理影响等几个方面,解析营改增在我国医院财务管理存在的主要问题和矛盾。最后,对营改增在我国医院财务管理存在的问题进行总结,进而提出完善营改增在我国医院财务管理的几点策略。希望通过本文的阐述,可以给我国医院在执行营改增制度管理方面提供些许的参考思路。

This paper elaborates on the background of the reform of hospital management in our country, from the hospital’s understanding of the increase of the hospital is not accurate enough, the impact of the hospital reform on the hospital tax burden, the impact of the hospital reform on the hospital accounting, Influence and other aspects, to resolve the major problems and contradictions existing in the financial management of hospitals in our country. Finally, the author summarizes the existing problems in the financial management of the hospital reform in our country, and then puts forward several strategies to improve the financial management of the hospital in our country. Hope that through the elaboration of this article, we can give our hospital in the implementation of the reform of management system to provide some reference ideas.