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在我省,县以下医疗单位有乡镇卫生院和地名卫生所两级。乡镇卫生院的特点是:职工少,规模小,业务量不大,它除做好医疗工作外,还承担着防疫、妇幼保健和辖区卫生行政、业务指导等任务。至于地名卫生所,与乡镇卫生院相比,职工更少,规模和业务量更小。因此,农村医疗单位不宜原原本本地实施现行《医院会计制度》所规定的会计科目,而应适当简化。具体意见是: 1、取消一些卫生院用不上或很少使用的科目。如资金占用类“在加工材料”“制剂支出”“其他专项支出”“专项存款”“专项应收欺”“专项物资”等6个科目;资金来源类“制剂收入”“其他专项资金”“专项
In our province, the following county medical units have township hospitals and names of health clinics at two levels. Township hospitals are characterized by: fewer workers, small scale, small amount of business, in addition to doing a good job in medical work, but also bear the epidemic prevention, maternal and child health and health administration area, business guidance and other tasks. As for names of clinics, compared with township hospitals, fewer workers, smaller scale and volume of business. Therefore, it is not appropriate for rural medical units to implement the existing accounting subjects stipulated in the current “hospital accounting system” instead of simplifying them appropriately. Specific comments are: 1, cancel some hospitals do not use or rarely used subjects. Such as funds used in the category of “processing materials” “preparation expenses” “other special expenses” “special deposits” “special should be bullying” “special materials” and other six subjects; funding source category “preparation income” “other special funds” Special