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所谓隐性负债,主要是指尚未入帐的应付帐款。主要发生在医院的赊购业务、基建维修和接受劳务服务等业务活动中。 隐性负债对财务工作的影响不容忽视。例如,赊购的燃料等物资已使用,但由于未及时结算,造成该会计期间结余虚增;而当在以后会计期间列支时,又造成该期财务成果不真实。再如赊购的大宗药品虽已在药剂部门入库,但由于长期不履行财务手续,致使总帐对药品存量的反映不真实。这些都使财务计划失衡,会计信息失真。另一方面,如基建维修无计划,赊购大宗燃料、药品等形成的隐性负债到期时,往往会影响医院的资金正常周转。
The so-called hidden liabilities, mainly refers to the accounts have not yet accounted for. Mainly occurred in the hospital’s credit business, infrastructure maintenance and acceptance of labor services and other business activities. Implicit debt on the financial work can not be ignored. For example, supplies of fuel on credit have been used, but the balance of the accounting period has been inflated due to the failure to settle the balance in time, which in turn caused the financial results of the period to be unrealistic when it was charged in subsequent accounting periods. Another example is the purchase of bulk drugs on the pharmacy department has been put in storage, but due to long-term non-performance of financial procedures, resulting in general ledger inventory of drugs is not true. All these make the financial plan unbalanced and the accounting information is distorted. On the other hand, if infrastructure maintenance is unplanned, the implicit liabilities due to the accumulation of large quantities of fuels, medicines and other credit, upon its due, will often affect the normal turnover of funds of hospitals.