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文章通过对卫生事业单位内部医院与其他单位净资产的管理、核算的对比研究,找出执行不同会计制度的事业单位管理和核算净资产的异同。发挥净资产在卫生事业发展中的保障作用。
Through the comparison and analysis of the management and accounting of the net assets of hospitals and other units in the health institutions, the article finds out the similarities and differences in the management and accounting of the net assets of institutions performing different accounting systems. Play a protective role of net assets in the development of health care.