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根据卫生部、财政部和劳动人事部1986年联合发布的《关于业余医疗卫生服务收入提成的暂行规定》和新《医院会计制度》的要求,我认为对这部份收入的核算方法应是:收入时,记“医疗收入”的贷方;提取超劳奖时,记“医疗支出”的借方及对应科目“专用基金”的贷方;超劳奖分配时,记“专用基金”的借方,通过“医疗收入”,“医疗支出”和“专用基金”的一二级明细科目进行核算。这样既能全面、准确、真实地反映资金活动情况,做到收支分流;又能较好地反映医务人员提供超时劳动所得的超劳报酬,分清奖金与超劳奖的核算范围,符合上级有关文件规定的精神及新《医院会计制度》的要求。
According to the “Provisional Regulations on Commissioning Amateur Health Service Income” promulgated jointly by the Ministry of Health, the Ministry of Finance and the Ministry of Labor and Human Services in 1986, and the new “Hospital Accounting System” requirement, I think the method of accounting for this portion of income should be: Income, the “medical income” credits; extraction overwork award, remember the “medical expenses” debit and corresponding subjects “special fund” lenders; overwork award distribution, remember “special fund” debit, through the “ Medical Revenue, ”“ Medical Expenditure, ”and“ Specialized Funds. ” This will not only fully, accurately and truly reflect the activities of funds to achieve revenue and expenditure diversion; but also better reflect the medical staff to provide overtime work overtime pay, distinguish between bonus and over-payment of the scope of accounting, in line with their superiors The spirit of the document and the requirements of the new “hospital accounting system”.