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医院会计报表反映医院差额预算的执行情况,为主管部门和单位领导提供数据,也是编制单位预算、计划和上级办理拨款的重要参考资料。为了认真贯彻卫生部关于医院会计科目(试行)的规定,四川万县市人民医院根据实际需要,除增添了一些会计科目外,还修改和增添了“资金活动情况表”,作为月、季、年终的综合性报表。该表根据总帐或明细帐各帐户的期初余额和期末余额填制,表内左右两类合计数应保持平衡。该表已于1983年起在全市14个医院实行,都取得比较好的效果。兹将该表介绍如下;
Hospital accounting statements reflect the implementation of the hospital balance budget for the competent departments and units to provide leadership data, but also the preparation of unit budget, plan and superior funding for an important reference. In order to conscientiously implement the provisions of the Ministry of Health on hospital accounts (for trial implementation), Wan County People’s Hospital of Sichuan Province revised and added the “Statement of Funding Activities” according to actual needs in addition to some accounting subjects, Year-end comprehensive report. The table is filled according to the opening balance and ending balance of each account in the general ledger or subsidiary ledger. The total balance between the two categories in the table should be kept in balance. The table has been implemented in 14 hospitals in the city since 1983, all of which have achieved relatively good results. This table is introduced below.