论文部分内容阅读
防疫保健保偿服务作为有偿服务的一种特殊形式,在会计核算上较为复杂。由于保偿服务开展的时间不长,各单位核算不尽一致,因此有必要对其进行探讨。 一、防疫保健保偿服务业务特点、会计核算的现状及存在的问题 目前,卫生部门开展的防疫保健保偿服务项目有:儿童计划免疫、母婴安康保偿等。开展保偿服务,按服务项目收取一定费用,用于人员费用和物资材料消耗补偿,当出现有关保偿责任时进行一定赔偿。费用收取的方
As a special form of paid services, the epidemic prevention health guarantee service is more complex in accounting. Since the reimbursement service has not been carried out for a long time, the accounting of each unit is not consistent, so it is necessary to discuss it. I. Characteristics of the epidemic prevention health guarantee service business, the status quo of accounting, and existing problems At present, the health sector’s epidemic prevention health guarantee service projects include: child immunization, maternal and infant safety and so on. The reimbursement service is carried out, and a certain fee is charged according to the service item, which is used for the compensation of personnel expenses and materials and materials, and a certain amount of compensation shall be made when the relevant repayment liability occurs. The party that charges the fee