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医院基金是资金提供者提供或在开展医疗服务过程中形成的,用于维持医院经济运转或有指定用途的不需偿还的资金。 医院基金分为固定基金、事业基金和专用基金。下面谈谈这几个“基金”的管理。1 固定基金的核算与管理 为了核算医院因固定资产增减变动而使固定基金增减变动的情况,设置了“固定基金”科目,核算医院因购
The hospital fund is formed by the fund provider or in the process of carrying out medical services, and is used to maintain the hospital’s economic operation or non-repayable funds for designated purposes. Hospital funds are divided into fixed funds, business funds and special funds. Let’s talk about the management of these “funds”. 1 Accounting and Management of Fixed Funds In order to account for the increase or decrease of fixed funds caused by changes in fixed assets, the “fixed funds” account was set up to account for the hospital’s purchases.