《政府会计制度》平行记账特殊案例分析与评价  

Analysis and Evaluation about Special Cases of Parallel Bookkeeping in Government Accounting System

作　　者：林翠珑[1] 张合礼[2] LIN Cui-long;ZHANG He-li(The First Hospital of Quanzhou,Quanzhou,Fujian,362000,China;不详)

机构地区：[1]泉州市第一医院,福建泉州362000 [2]潍坊医学院附属医院,山东潍坊261041

出　　处：《中国卫生经济》2020年第4期84-86,共3页Chinese Health Economics

摘　　要：为规范运用《政府会计制度》的平行记账,通过筛选公立医院平行记账的特殊案例,分析、评价其账务处理方法,以期保证会计核算的准确性和完整性。To use the parallel bookkeeping of Government Accounting System in a standard way,the special cases of parallel bookkeeping in public hospitals are selected to analyze and evaluate the financing processing method,so as to ensure the accuracy and integrity of the accounting.

关 键 词：公立医院 政府会计制度 平行记账 案例分析 

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]