论文部分内容阅读
商品经济大环境的变化和医院管理现代化的发展,必然要求医院划小核算单位,全面开展经济核算。而实行内部银行制则是医院全面开展经济核算的具体应用。但由于人们对院内银行核算和医院财务会计核算的关系认识不清,因而在实际工作中就产生了混乱。有少数同志则认为内部银行核算就是规范性的财务核算;另有少数同志则认为内部银行核算与现行的财务会计核算是毫不相干,甚至是相
The changes in the commodity economy environment and the modernization of hospital management will inevitably require the hospital to plan small accounting units and conduct comprehensive economic accounting. The implementation of the internal banking system is the specific application of the hospital to conduct comprehensive economic accounting. However, due to unclear understanding of the relationship between in-hospital bank accounting and hospital financial accounting, confusion has arisen in actual work. A few comrades believe that internal bank accounting is a normative financial calculation; while a few comrades believe that internal bank accounting is irrelevant or even irrelevant to current financial accounting.