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解读新医院财会制度关于收入和支出核算的变化
引用本文:孙亚玲. 解读新医院财会制度关于收入和支出核算的变化[J]. 中国卫生经济, 2011, 30(11): 88-89
作者姓名:孙亚玲
作者单位:浙江省绍兴市人民医院 浙江绍兴312000;浙江大学绍兴医院
摘    要:财政部在新《医院财务制度》和《医院会计制度》中对收入和支出的财务管理和会计核算进行了修订.文章结合公立医院财会的实际情况,对这一变化进行相关解读.

关 键 词:医院财务制度  医院会计制度  收入  支出  核算

Using the Principal Component Analysis to Establish the Financial Risk Warning Model in Public Hospital
SUN Ya-ling. Using the Principal Component Analysis to Establish the Financial Risk Warning Model in Public Hospital[J]. Chinese Health Economics, 2011, 30(11): 88-89
Authors:SUN Ya-ling
Affiliation:SUN Ya-ling Shaoxing People's Hospital,Zhejiang University,Shaoxing,Zhejiang,312000,China
Abstract:The Ministry of Finance has revised income and expenditure of the financial management and accounting in The New Hospital Financial System and Hospital Accounting System.Combining with the actual situation of public hospital accounting for this change,the paper makes some related interpretation.
Keywords:hospital financial system  hospital accounting system  income  expenditure  accounting  
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