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| 基层医疗卫生机构新旧账结转解析--基于权责发生制向收付实现制过渡 | |
| 引用本文： | 何红,孙艳梅,王立. 基层医疗卫生机构新旧账结转解析--基于权责发生制向收付实现制过渡[J]. 卫生经济研究, 2011, 0(10): 53-55 |
| 作者姓名： | 何红 孙艳梅 王立 |
| 作者单位： | 1. 江苏省徐州市医疗急救中心,江苏,徐州,221009 2. 江苏省新沂市人民医院,江苏,新沂,221400 3. 江苏省新沂市中医院,江苏,新沂,221400 |
| 摘 要： | 基层医疗卫生机构会计核算基础由权责发生制改为收付实现制，会计制度内容变化很大，新旧制度对接有难度，必须作出会计调整，本文提出过渡衔接调整方法。 |
| 关 键 词： | 新旧账结转 权责发生制 收付实现制 过渡 |
The transition from old to new accounting in grassroots medical organization based on transition from accrual basis to cash basis of accounting |
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| HE Hong,SUN Yan-mei,WANG Li. The transition from old to new accounting in grassroots medical organization based on transition from accrual basis to cash basis of accounting[J]. Health Economics Research, 2011, 0(10): 53-55 | |
| Authors: | HE Hong SUN Yan-mei WANG Li |
| Affiliation: | HE Hong,SUN Yan-mei,WANG Li (1.Xuzhou Emergency Medical Centre,Jiangsu Xuzhou 221009,China,2.Xinyi People Hospital,Jiangsu Xinyi 221400,3.Xinyi Chinese Medicine Hospital,China) |
| Abstract: | The accounting system in grassroots medical organization changed from accrual basis to cash basis accounting.It was difficult to link the old and new system.We proposed transition method to link the old and new one. |
| Keywords: | transition from old to new accounting accrual basis accounting cash basis accounting transition |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |