政府会计制度下医院财务会计与预算会计科目余额的验证  

Verification of the Balance of Hospital Financial Accounting and Budget Accounting under the Government Accounting System

作　　者：苏琛惠 骆水娣 何婷 钱登科 SU Chen-hui;LUO Shui-di;HE Ting;QIAN Deng-ke(Tongde Hospital of Zhejiang Province,Hangzhou Zhejiang 310012,China;不详)

机构地区：[1]浙江省立同德医院,浙江杭州310012 [2]杭州医学院,浙江杭州310053 [3]浙江省杭州市富阳区卫生健康局,浙江杭州311400

出　　处：《卫生经济研究》2020年第11期69-71,共3页

摘　　要：政府会计制度下公立医院实施财务会计与预算会计“双功能”“双基础”“双报告”的会计核算模式,如何衔接财务会计与预算会计分离核算产生的差异,成为实践中的一个难点。本文从财务会计与预算会计的平行记账关联性和各会计报表科目余额之间的勾稽平衡关系入手,整理了一套医院财务会计与预算会计科目余额的核对与验证方法。Under the government accounting system,public hospitals implement the accounting mode of"double function","double foundation"and"double report"of financial accounting and budget accounting,and how to join the differences caused by the separation of financial accounting and budget accounting has become a difficulty in practice.Starting with the parallel bookkeeping relationship between financial accounting and budget accounting,and the articulation balance among various accounting statements,this paper collates a set of methods for checking and verifying the balance of financial accounting and budget accounting in hospitals.

关 键 词：政府会计制度 平行记账 财务会计 预算会计 科目余额 

分 类 号：R197.322[医药卫生—卫生事业管理]