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新《医院会计制度》要求医院对资产计提折旧和摊销,为了使医院财政补助收入和科教项目收入在使用过程中形成的资产信息得到完整全过程的反映,弥补旧《医院会计制度》中对这部分资金购置的资产消耗过程处理的不足之处,新《医院会计制度》增设了“待冲基金”科目,该科目的新增,巧妙地解决了财政补助收入、科研项目收入形成的资产如何计提折旧摊销、卫生材料和药品如何领用的问题[1]。
The new “hospital accounting system” requires the hospital depreciation and amortization of assets, in order to make the hospital financial assistance income and science and education project income in the process of formation of asset information is a complete and complete process of reflection, make up the old “hospital accounting system” This part of the funds purchased by the process of asset depletion of the inadequacies of the new “hospital accounting system” added “hedge funds ” subjects, the new subjects, cleverly solved the financial subsidies to income, research project revenue formation How to depreciation and amortization of assets, how to get the use of health materials and medicines [1].