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目的:探讨卫生费用核算体系2011(SHA 2011)扩展维度本土化核算的一般性方法,并以资本形成账户为例进行本土化对接,提出具体核算方法与建议。方法:根据SHA 2011核算要求与我国已开展的核算研究,总结SHA 2011本土化核算的基本原则,以此为依据调整适用于我国的资本形成账户核算框架,确定具体的核算方法。结果:实现SHA 2011资本形成扩展维度与我国实际情况的对接,确定了SHA 2011扩展维度本土化核算的4个基本原则。结论:该原则有助于明确扩展维度的核算目标、步骤与方法。
OBJECTIVE: To explore the general method of localization accounting for expanding dimensions of health cost accounting system 2011 (SHA 2011), and take the capital formation account as an example to carry out localization docking and propose specific accounting methods and suggestions. Methods: According to the SHA 2011 accounting requirements and the accounting studies carried out in our country, we summarized the basic principles of SHA 2011 localization accounting and adjusted the capital accounting framework applicable to our country to determine the specific accounting methods. Results: Realizing the interconnection between the expansion dimension of capital formation in SHA 2011 and the actual situation in our country, four basic principles of localization accounting for the expansion dimension of SHA 2011 were determined. Conclusion: This principle helps to clearly define the goals, steps and methods of accounting for the dimension.