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随着卫生企事业改革的不断深化,医院业务对会计核算的要求也不断提高,一些新出现的医院经济活动按常规的医院会计核算方法已不能适应其实际需要,有必要根据医院会计制度的原则,探索能与之相适应的会计核算方法。现试对我县医院利用集资购置医疗设备的帐务处理方法,作一初浅的探索。当前,由于国家财力有限,医院尤其是乡镇卫生院的医疗设备购置经费大都严重不足,使这些医疗单位仍停留在依靠听诊器、体温计、血压计“老三件”诊病的阶段。为了尽快改变我县乡镇卫生院医
With the continuous deepening of the reform of health enterprises and enterprises, the requirements for the accounting business of the hospital business have also been continuously improved. Some newly emerged hospital economic activities can no longer be adapted to their actual needs according to conventional hospital accounting methods. It is necessary to follow the principle of the hospital accounting system. , Explore the accounting methods that can be adapted to it. This is a preliminary exploration of the accounting treatment method for the acquisition of medical equipment by the county hospital in our county hospital. At present, due to the limited financial resources of the country, hospitals, especially township and township hospitals, are seriously deficient in the purchase of medical equipment. As a result, these medical units still remain at the stage of relying on stethoscopes, thermometers and sphygmomanometers. In order to change the county township health clinic