浅议医院不同会计核算科目的比较及转换  

A Brief Talk on the Comparison and the Conversion of Different Accounting Subjects in Hospitals

作　　者：彭程[1] 

机构地区：[1]徐州医学院附属第三医院,江苏省徐州市221003

出　　处：《现代医院管理》2008年第6期66-68,共3页Modern Hospital Management

摘　　要：医院的性质决定医院会计科目的设置,在实际工作中,两种会计制度规定的会计科目各有其优缺点。现行医院会计科目存在的主要问题——医院会计科目在会计政策运用中具有不完整性。本文试就两种科目之间的关系及比较进行讨论,并提出了解决医院资产虚增问题的思路,从而进一步完善医院会计科目的设置。The quality of a hospital determines the settings of accounting subjects. In practice, the accounting subjects in the two systems of accounting each have their own merits and demerits. The main problems existing in the present accounting subjects in hospitals are the imperfection in the application of accounting policies of hospital accounting subjects. The writer of the article tried to discuss the comparison and the relationship between the two subjects, proposed the thought of the solution to the false increase in hospital assets and further perfected the setting of hospital accounting subjects.

关 键 词：医院 会计 科目核算 比较 

分 类 号：R197.322[医药卫生—卫生事业管理]