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2012年1月1日起在全国范围内开始全面实施的《医院会计制度》和2014年新修正的《预算法》对医院的账务收支和财政部门预算的编制和执行都提出了新的要求,但按照权责发生制确认和登记的医院账务收支和按照收付实现制编制和执行的部门预算收支是否一致,应如何对接,笔者在本文中尝试从不同的层面分析现行医院会计制度下账务收支数据与财政部门预算收支数据存在差异的原因,并就部门预算编制和执行评价过程中容易混淆的账务数据如何与之相对应提出自己的处理建议,以供大家参考。
Since January 1, 2012, the “Hospital Accounting System” that has been fully implemented throughout the country and the “Budget Law” newly revised in 2014 have proposed a new approach to the compilation and implementation of the budgetary receipts and payments and the budget of the financial departments of hospitals However, according to accrual basis of accrual and registration of hospital receipts and payments in accordance with the receipt and payment system to prepare and implement departmental budget receipts and disbursements are consistent, how to docking, the author attempts to analyze the current hospital from different aspects Accounting system, the difference between revenue and expenditure data and the financial budget revenue and expenditure data, and the departmental budgeting and implementation of the evaluation process easily confused accounting data corresponding to how to deal with their own suggestions for everyone reference.