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根据现行《医院会计制度》、《医院财务制度》,从医院设备购置流程出发,明晰医院财设备购置业务会计核算要点。方法:以实例梳理公立医院在处理购置大型设备购置业务中从内部控制、财政性资金的取得、实际支付、成本摊销到资产处置的整个业务流程。结果及结论:为县级公立医院规范化管理提供县级公立医院设备购置业务会计核算基案例,保障设备购置业务相关科目的应用清淅明了。
According to the current “hospital accounting system”, “hospital financial system”, starting from the hospital equipment purchase process, clear hospital financial equipment purchase business accounting points. Methods: To sort out the entire business process of public hospitals from internal control, acquisition of financial funds, actual payment and amortization of costs to asset disposal in the process of purchasing large-scale equipment purchase business. RESULTS AND CONCLUSION: To provide county-level public hospital equipment purchase business accounting basis cases for the standardized management of county-level public hospitals and to ensure the application of equipment purchase business related subjects.