论文部分内容阅读
这次新医院会计制度的试点,使会计制度从根本上改变了医院会计核算模式。但在试点过程中遇到一些需要改进的问题,现就会计科目设置方面提些建议。 第一,为了区分福利基金属于个人享受还是集体福利设施,建议增设“应付福利费”科目,单独核算职工个人享受的福利基金部分。它的来源是按一定标准从应计提的工资总额中提取。 第二,为了进一步增强医院的经营服务的活力,今后发生各种借款是难免的,对于借款应按偿还的期限长短,分为短期借款和长期借款,建议在负债类中增设“短期借款”科目。 第三,“长期借款”和“长期应付款”虽都属于负债类科目,但它们之间不论是概念或核算内容都有不同之处,因此将“长期借款”合并在“长期应付款”科目核算显然是不妥的,应分别设置。
The pilot of the new hospital’s accounting system has fundamentally changed the accounting model of the hospital. However, during the trial process, we encountered some problems that need to be improved. Now we will put forward some suggestions on accountancy setting. First, in order to distinguish whether a welfare fund is an individual or a collective welfare facility, it is proposed to add a “follow-up welfare fee” subject and to separately account for part of the welfare fund personally enjoyed by employees. Its source is extracted from the total salary payable according to certain standards. Second, in order to further enhance the vitality of the hospital’s business services, it is unavoidable that various types of borrowing will occur in the future. Loans should be divided into short-term borrowings and long-term borrowings according to the length of repayment. It is suggested to add “short-term loans” to liabilities. . Third, although “long-term borrowings” and “long-term payables” are all liability-related subjects, they differ in concept or accounting content. Therefore, “long-term borrowings” are merged into “long-term accounts payable” subjects. The accounting is clearly inappropriate and should be set separately.