论文部分内容阅读
从1980年1月1日起,全国各级卫生医疗机构根据财政部和卫生部的统一规定,核算基础改收付实现制为权责发生制,记帐方法改资金收付记帐法为借贷记帐法。并对记帐凭证的设置作了如下的规定。医院一般可采用通用的记帐凭单,大型医院可根据业务需要采用收款凭单、付款凭单和转帐凭单。在试行新制度之初,可由省或市卫生主管部门统一印刷各种帐簿和记帐凭证下发,以要求规范
From January 1, 1980 onwards, the health care institutions at all levels across the country according to the unified regulations of the Ministry of Finance and the Ministry of Health, accounting basis for the reform of the system of accrual basis for accruals, accounting methods to change the method of receiving and writing of funds for loans Accounting method. And set the accounting vouchers made the following provisions. General hospital billing vouchers can be used, large hospitals can be used according to business receipts vouchers, payment vouchers and transfer vouchers. In the trial of the new system at the beginning, by the provincial or city health authorities unified printing all kinds of books and vouchers issued in order to require norms