监狱医院流动资金来源研究

发布时间：2018-04-19 23:04

本文选题：监狱医院 + 流动资金　；参考：《华东理工大学》2014年硕士论文

【摘要】：监狱医疗作为社会主义现代化监狱建设的重要组成部分,肩负着其特有的救死扶伤、保障人权的特殊使命。在这种具有行政和事业单位双重特质的背景下,实施行政部门预算制度的财务核算方式恰恰也会与其提供医疗服务的职能出现不相适应的地方。监狱体制改革试点后,S市监狱总医院在实际运行中遇到的突出矛盾表现在医院周转资金来源的缺乏。现行的行政会计核算模式和报告制度对于财政资金使用对象、使用范围和支付方式已经有了大量的改革措施和改进机制,而对于行政单位经济活动中的资金运行状态却无法跟踪和描述,单一收付实现制的核算体系下恰恰隐藏着一些部门预算单位所面临的潜在负债风险和流动现金短缺等问题。对于监狱总医院流动资金来源这个典型案例的研究有利于我们尝试将国际非营利性会计制度中的先进思想引入和推广到实践工作之中,更有利于深化我们对改革行政事业单位会计制度的探索和思考。
[Abstract]:As an important part of socialist modern prison construction, prison medical care shoulders its special mission of saving lives and protecting human rights. Under the background of the dual characteristics of administration and public institution, the financial accounting mode of implementing the administrative budget system will not adapt to the function of providing medical service. After the trial of prison system reform, the outstanding contradiction encountered in the actual operation of the prison general hospital is the lack of the source of working capital in the hospital. The current administrative accounting and accounting model and reporting system have already had a large number of reform measures and improved mechanisms for the use of financial funds, the scope of use and the way of payment. However, the operating state of funds in the economic activities of administrative units can not be traced and described. Under the single cash accounting system, some problems such as potential debt risk and cash flow shortage faced by some department budget units are hidden. The study of the typical case of the source of circulating funds in the prison general hospital is helpful for us to try to introduce and extend the advanced ideas in the international non-profit accounting system to the practical work. More conducive to deepening our reform of administrative institutions accounting system exploration and thinking.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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