医院会计制度规定了其核算基础是权责发生制。它是建立在会计期间假定和配时性准则理论基础上的。由于会计核算需要将资金的运动过程人为地划分为时间段,这样就产生了如何正确地记录当期收入和支出的问题。根据权责发生制的要求,凡当期发生的收入与为组织这些收入所消耗的费用,应当配合起来同时反映在当期的会计收入、支出中;相反,不是当期的收入,或者不是由于当期收入而消耗的费用则不应计入当期的收入、支出中。因此,权责发生制与收付实现制相比较,具有更 The hospital accounting system provides that its accounting basis is accrual basis. It is based on the assumptions and timing principles of the accounting period. Because accounting needs to artificially divide the movement process of funds into time periods, this raises the question of how to correctly record current income and expenses. According to the requirements of the accrual system, the revenue generated in the current period and the expenses incurred in organizing these revenues should be combined and reflected in the current accounting income and expenditures. Conversely, it is not the income of the current period, or it is not due to current income. Expenses consumed should not be included in current income and expenses. Therefore, the accrual and accrual accounting system has more