1产权与预算管理制度传统上医院作为卫生事业单位,其收支纳入国家的预算管理,为了核算医疗卫生收支,在会计科目的设置上尽量与政府预算科目相一致,或有利于政府预算科目的汇总。医院一方面要核算纳入国家财政的预算收支,另外一方面又要核算自身的运营业务。医院设置的会计科目包括了政 1 Property Rights and Budget Management System Traditionally hospitals, as health institutions, have their revenues and expenditures incorporated into the country’s budgetary management. In order to account for medical and health revenues and expenditures, the establishment of accounting subjects is consistent with government budgetary subjects, or conducive to government budget subjects. The summary. On the one hand, the hospital needs to account for budgetary revenues and expenditures that are incorporated into the state’s finances. On the other hand, it must also calculate its own operations. The hospital set up the accounting subjects include the government