《医院财务管理办法》和《医院会计制度》规定,购置设备和建修房屋先作专用基金支出,再将专用基金支出结转专用基金,并坚持“先提后用、量入为出、专款专用”的原则。医院为加快发展,增强市场竞争能力,常以借款方式购置设备、建修房屋。在会计核算中,出现专用基金贷方余额小于购建支出的问题。如某医院新建宿舍1500平方米,经验收合格已交付使用,经审计后决算金额为68万元,已支付50万元 The “Hospital Financial Management Regulations” and “Hospital Accounting System” stipulate that the purchase of equipment and the construction of repaired houses shall be funded by special funds first, and then the special fund expenditure shall be carried forward to the special fund, and the “specialized funds shall be used for the first time, after the amount in principle. In order to speed up development and enhance market competitiveness, hospitals often purchase equipment and build houses through borrowing. In the accounting, the issue that the credit balance of the special fund is less than the purchase and construction expenditure. Such as a new hospital dormitories 1,500 square meters, experience has been delivered to use qualified, after the audit of the final amount of 680,000 yuan, has paid 500,000 yuan