论住院病人费用核算中的会计准则实践  

Practice of accounting standards in in-patient cost accounting

作　　者：王晓冬[1] 唐羽[1] 任海[1] 

机构地区：[1]四川大学华西医院运营管理部,610041

出　　处：《西南民族大学学报（自然科学版）》2008年第6期1277-1279,共3页Journal of Southwest Minzu University(Natural Science Edition)

摘　　要：本文通过借鉴《企业会计准则》,分析在《医院会计制度》中规定的住院病人费用相关业务处理的规则、方法和程序,针对与会计准则中不相一致的部分提出改进意见,以理论实践的形式评价相关业务处理的规则、方法和程序.This article is to put forward some suggestions for improvement of the parts which are not consistent with the accounting standards and evaluate the business dealing rules, methods and procedures in form of theory and practice, through learning from the ＂Accounting Standards for Business Enterprises＂ and analyzing the rules, methods and procedures of the regulations of in-patients cost in the ＂accounting system of hospital＂,

关 键 词：会计准则 会计核算 坏帐 

分 类 号：F235[经济管理—会计学]