新《医院会计制度》收入核算与管理探析  

Exploration on Revenues Accounting and Management under New Hospital Accounting System

作　　者：孟玉霞[1] 陆丽琴[1] 

机构地区：[1]甘肃省中医院计划财务处,甘肃兰州730050

出　　处：《西部中医药》2014年第5期45-47,共3页Western Journal of Traditional Chinese Medicine

摘　　要：分析新《医院会计制度》下收入的含义,对实际工作中出现的收入核算问题进行阐述,并对新《医院会计制度》下加强医院收入管理提出了合理化建议。The paper is discussing the meaning of revenues under new hospital accounting system, and the revenues accounting issues existing in actual work, reasonable suggestions are put forward to enhance hospital revenues management under new hospital accounting system.

关 键 词：《医院会计制度》 医院收入 核算 管理 

分 类 号：R197.3[医药卫生—卫生事业管理]