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新出台的《医院会计制度》以规范各级各类独立核算的公立医院的会计核算,包括综合医院、中医院、专科医院、门诊部(所)、疗养院等。为了适应社会主义市场经济增强医院的风险意识,关于坏账准备,新《医院会计制度》改变了计提范围,由规定统一计提比例改为规定累计计提上限。公立医院的会计制度也从此将翻开崭新的一页。
The new “hospital accounting system” to regulate all levels of accounting for various types of independent accounting of public hospitals, including general hospitals, Chinese medicine hospital, specialist hospitals, clinics (), nursing homes and so on. In order to adapt to the socialist market economy to enhance the hospital’s risk awareness, regarding the provision for bad debts, the new “hospital accounting system” changed the scope of accruals and changed the provisions of the unified accrual ratio to the stipulated accrued accrual ceiling. Public hospital accounting system will be opened a whole new page.