破解新《医院会计制度》难点:财政补助、科教项目支出与待冲基金账务处理  

Interpretation of the Difficulty of New Hospital Accounting System:Financial Assistance,Scientific and Educational Project Expenditures and Accounting Treatment

作　　者：阎利[1] 王昕[2] 于润吉 

机构地区：[1]大连市儿童医院,辽宁大连116001 [2]中国医科大学卫生事业管理教研室,沈阳110001 [3]辽宁省卫生经济学会,沈阳110005

出　　处：《中国卫生经济》2011年第11期93-94,共2页Chinese Health Economics

摘　　要：新《医院会计制度》有五大难点,其中财政补助、科教项目支出与待冲基金科目账务处理是五大难点之一。但这些科目的核算十分复杂,常使人难以理解。为帮助医院会计人员认真掌握其会计核算方法,特作详细解读。The New Hospital Accounting System has five difficulties. Among them, financial assistance, scientific and educational project expenditures and accounting treatment to be hedge funds is one of the five difficult subjects. However, the accounting of these subjects is very complex and hard to be understood. In order to help hospitals accounting staff control their accounting methods carefully, deep interpretation is made.

关 键 词：破解 医院会计制度 难点 

分 类 号：R197.3[医药卫生—卫生事业管理]