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近几年来,有的医院以国家投资方式自筹资金购买房屋使用权和租赁房屋用于医疗服务。对此,会计制度没有做出规定。笔者认为,这种作法影响了医疗成本核算的真实性,使固定资产耗费得不到合理的补偿,造成医院财务成果虚盈实亏,所以应区别不同情况做出帐务处理: 1.购买房屋使用权并交纳房屋租金的,由房屋所有者负责房屋维修费,医院应将所购买房屋作为帐外固定资产进行管理,按买购房屋使用权款计提一般修购费。 2.目前,医院租赁房管部门房屋的租赁费一般低于房屋维修费。对此,房屋所有者一般要求医院支
In recent years, some hospitals have used self-raised funds to purchase house-use rights and lease houses for medical services using state investment. In this regard, the accounting system did not make regulations. The author believes that this practice affects the authenticity of the medical cost accounting, so that the fixed asset costs can not be reasonably compensated, resulting in the hospital financial results as a virtual loss, so it should be different to make account transactions: 1. Purchase of housing If the right to use the building is paid and the rent for the house is paid, the owner of the house shall be responsible for the maintenance of the house. The hospital shall manage the purchased house as a fixed asset outside the account, and shall accrue the general purchase fee according to the right to purchase the purchased house. 2. At present, the rental fees for the housing rental department of hospitals are generally lower than the housing maintenance fees. In this regard, homeowners generally require hospital support.