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医院财务成果是指医院在一定时期内,从事业务活动而实现的结余(或发生的亏损)。“业务收支结余”则是为了核算医院财务成果而设置的帐户。医院是社会福利事业单位。由于目前医院还不能按成本收费,靠自身的业务收入还不能抵补正常的支出。因此,新《医院会计制度》把差额预算补助列入医院财务成果进行核算。为了反映“业务收支结余”的构成,核算分析各部门的经营成果和计划完成情况,在新编的《医院会计》中(以下简称“新会计”),在“业务收支结余”总帐户下,设置“医疗收支结余”、“药品收支结余”,“制剂收支结余”、
Hospital financial outcomes refer to the balance (or loss incurred) incurred by the hospital in carrying out business activities over a period of time. The balance of business receipts and payments is an account set up to account for the hospital’s financial results. The hospital is a social welfare institution. Due to the current hospital can not be charged according to cost, by their own business income can not offset the normal expenditure. Therefore, the new “hospital accounting system” differential budget subsidies included in the hospital financial results for accounting purposes. In order to reflect the composition of “balance of business receipts and expenditures”, the accounting analysis of the business results of each department and the completion of the plan are presented in the newly revised “Hospital Accounting” (hereinafter referred to as “new accounting”), Under the “medical balance of payments”, “balance of payments receipts and payments”, “balance of payments for preparations”