医院正确使用“事业基金”进行会计核算的探讨
发布时间：2018-09-06 18:50
【摘要】：文章分析了医院"事业基金"使用的三大难点,在此基础上对事业基金存款较多的医院及历年亏损本年有结余的医院如何正确使用事业基金,形成了比较统一的意见,有利于医院会计行为规范化。
[Abstract]:This paper analyzes the three difficulties in the use of the "enterprise fund" in hospitals. On this basis, a more unified opinion is formed on how to use the enterprise fund correctly in hospitals with large deposits of the enterprise fund and hospitals with surplus in the past year, which is conducive to the standardization of hospital accounting behavior.
【作者单位】： 中国医科大学附属一院;鞍山市肿瘤医院;辽宁省卫生经济学会;
【分类号】：R197.322
，
本文编号：2227207
[Abstract]:This paper analyzes the three difficulties in the use of the "enterprise fund" in hospitals. On this basis, a more unified opinion is formed on how to use the enterprise fund correctly in hospitals with large deposits of the enterprise fund and hospitals with surplus in the past year, which is conducive to the standardization of hospital accounting behavior.
【作者单位】： 中国医科大学附属一院;鞍山市肿瘤医院;辽宁省卫生经济学会;
【分类号】：R197.322
，
本文编号：2227207
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