解读《医院财务制度(征求意见稿)》中关于职工福利基金的核算办法  

Interpretation of the New Financial Regulations for Hospitals(draft) on the Accounting of Employee Welfare Funds

作　　者：毛宇辉[1] 

机构地区：[1]徐州医学院附属医院财务处,江苏徐州221006

出　　处：《中国卫生经济》2011年第2期77-78,共2页Chinese Health Economics

摘　　要：财政部在《医院财务制度(征求意见稿)》中对职工福利基金的核算办法进行了修订,福利基金不再按一定标准每月计提,会计期末结余分配提取福利基金的比例也发生了变化。本文结合我国社会福利保障制度发展的现状,并立足于医院会计工作实践,对这一变化的必要性进行了相关的论述。Ministry of Finance in the new Hospital Financial System（draft）on the fund accounting method for employee benefits was amended,the funds are no longer accrued each month according to certain standards,the accounting closing balance of distribution of the ratio of extraction of welfare funds changed,too.In this paper,the development of China＇s social welfare and security systems status,and based on hospital accounting practices,the necessity of this change was related to the discussion.

关 键 词：医院财务制度 职工福利基金 会计核算 

分 类 号：R197.3[医药卫生—卫生事业管理]