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1999年1月1日新的《医院财务制度》和《医院会计制度》(以下简称“新制度”)开始实施,其与旧制度相比在医院拨款、收入、支出、结余、结余分配等方面更加完善,但尚存在一些值得商榷的问题。(1)医院接受的拨款分为财政补助收入和上级补助收入两部分。财政补助收入中分专项补助和经常性补助,并在收支结余中减去财政补助结余中专项补助,使财政补助结余结转下年继续使用。结余分配中年底分配的事业基金、专用基金中财政补助结余不包括在内。这在很大程度上体现了医院使用财政拨款的情况更
On January 1, 1999, the new “Hospital Financial System” and “Hospital Accounting System” (hereinafter referred to as the “New System”) began to be implemented. Compared with the old system, the hospital’s funding, income, expenditures, balances, balances, etc. More perfect, but there are still some issues that are worth discussing. (1) The funds received by the hospital are divided into two parts: financial subsidy income and superior subsidy income. The financial subsidy is divided into special subsidy and recurrent subsidy, and the specific subsidy in the subsidy of the financial subsidy is subtracted from the income and expenditure balance, so that the financial subsidy balance will be carried forward for use in the next year. The financial aid balances in the business funds and special funds allocated at the end of the year in the distribution of balances are not included. This largely reflects the fact that hospitals use financial allocations even more.