| 在新《医院财务制度》下如何加强基本建设核算 |
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| 引用本文： | 徐元元,张卫平,付杰.在新《医院财务制度》下如何加强基本建设核算[J].中国医院,2011,15(6):11-13. |
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| 作者姓名： | 徐元元 张卫平 付杰 |
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| 作者单位： | 中国医学科学院肿瘤医院,100021,北京市朝阳区潘家园南里17号 |
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| 摘 要： | 依据基建工程核算现状,提出基建工程核算改革的思路以及新《医院财务制度》下的基本建设核算,包括会计科目的设置;主要账务处理。指出新会计制度中基建核算的优点在于：符合医院全面预算管理的要求;基建核算属于医院资产管理的一部分,应加强医院财务风险的过程控制,落实外部审计对医院财务管理的要求。
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| 关 键 词： | 新《医院财务制度》 基本建设核算 |
How to strengthen infrastructure accounting under new hospital finance system |
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| XU Yuanyuan,ZHANG Weiping,FU Jie.How to strengthen infrastructure accounting under new hospital finance system[J].Chinese Hospitals,2011,15(6):11-13. |
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| Authors: | XU Yuanyuan ZHANG Weiping FU Jie |
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| Institution: | XU Yuanyuan,ZHANG Weiping,FU Jie Cancer Hospital,Chinese Academy of Medical Science,No.17,Panjiayuan Nanli,Chaoyang District,Beijing,100021,PRC |
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| Abstract: | Based on the status of infrastructure accounting,conception of infrastructure accounting reform and the practice of accounting which involves accounting subject setting and accounting treatment.The advantage of infrastructure accounting in new hospital finance system is that the new method matches the requirement of total budget management.Infrastructure accounting belongs to hospital asset management.Process control on hospital finance risk should be strengthened and external audit should be implemented. |
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| Keywords: | new hospital finance system infrastructure accounting |
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