政府会计制度下公立医院净资产类科目余额衔接的逻辑分析与实务探索  

Logical Analysis and Practical Discussion on the Linkage of Net Assets Balance in Public Hospitals under Government Accounting System

作　　者：黄晓春 HUANG Xiao-chun(The First Affiliated Hospital of China University of Science and Technology,Hefei,230001,China)

机构地区：[1]中国科学技术大学附属第一医院,合肥230001

出　　处：《中国卫生经济》2020年第2期84-87,共4页Chinese Health Economics

摘　　要：文章结合公立医院行业特点,立足衔接的政策要求与逻辑机理分析,梳理公立医院在衔接净资产类科目过程中面临的重点与难点,并在此基础上采用案例分析法,解析公立医院衔接净资产类科目的实务过程,提出相关建议,以期为公立医院顺利完成衔接工作提供实务借鉴。Combined with the characteristics of public hospitals,it combs the key points and difficulties faced by the public hospitals in the process of linking up the subjects of net assets on this basis of meeting the policy requirement of and logical mechanism analysis for linking.It uses the case analysis method to analyze the practical process of linking up the subjects of net assets in public hospitals,and put forward relevant suggestions,with a view to provide a solid basis for the smooth completion of the linking up work in public hospitals as reference.

关 键 词：公立医院 政府会计制度 净资产类科目 余额衔接 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]