《政府会计制度》下公立医院财政专项资金核算探讨  

Discussion on the Accounting of Special Financial Funds in Public Hospitals under the Government Accounting System

作　　者：闫晋洁 方福祥[2] 王卫红[1] 黄园[1] 刘婉芝 YAN Jin-jie;FANG Fu-xiang;WANG Wei-hong(Kunming Children's Hospital,Kunming,650028,China;不详)

机构地区：[1]昆明市儿童医院,昆明650028 [2]云南省肿瘤医院,昆明650000

出　　处：《中国卫生经济》2020年第9期91-93,共3页Chinese Health Economics

基　　金：昆明市2019年“科技保障民生发展计划”项目(2019KJJH154)。

摘　　要：通过分析《政府会计制度》下公立医院财政专项经费核算现状,提出公立医院财政专项资金核算需要调整资本性支出核算和列示方式、建立多维度的辅助核算体系,建议相应调整绩效考核指标并建立相应的财务分析体系。It analyzes the accounting of special financial funds in public hospital under the Government Accounting System.It proposes that the accounting of special financial funds in public hospitals need to adjust the accounting and presentation of capital expenditure,establish a multi-dimensional auxiliary accounting system,and adjust the performance appraisal indicators and establish a corresponding financial analysis system.

关 键 词：公立医院 财政专项资金 专项资金核算 政府会计制度 

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]