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新的《医院会计制度》(以下简称“新制度”),适应了市场经济的需要,在总结经验的基础上,增加了新的内容,修改了“旧制度”,在力求真实地反映医院的经济活动方面具有一定的实用性;同时,也为各医院与国外合资在会计资料处理方面提供了方便。但是“新制度”在某些方面还存在着不足。 “新制度”确立了“大收入、大支出”的概念,其目的是正确地反映医院结余情况,但实际上可操作性不明确,如支出中的购置费,主要反映按固定资产原值提取的一定比例的一般修购基金。同时,还反映了医院按一定单位价值列支的固定资产的购置费(青岛市卫生局规定在万元以下),超过标准的在专用基金——一般修购基金内列支,而
The new “Hospital Accounting System” (hereinafter referred to as the “new system”) has adapted to the needs of the market economy, added new content, revised the “old system” on the basis of lessons learned, and sought to truly reflect the hospital’s Economic activity has certain practicality; at the same time, it also provides convenience for all hospitals and foreign joint ventures in accounting data processing. However, the “new system” still has deficiencies in some aspects. The “new system” establishes the concept of “big income and large expenditure”. Its purpose is to accurately reflect the balance of the hospital, but in fact the operability is not clear. For example, the acquisition cost in expenditure mainly reflects the original value of fixed assets. A certain percentage of general repair funds. At the same time, it also reflects the hospital’s acquisition of fixed assets at a certain unit value (Qualified by the Qingdao Municipal Health Bureau is less than 10,000 yuan), and exceeds the standard in the special fund - general repair fund, and