| 对新《医院财务制度》和《医院会计制度》执行过程中相关问题的建议 |
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| 引用本文： | 苏琦,颜维华,刘杰,张云,郑万惠.对新《医院财务制度》和《医院会计制度》执行过程中相关问题的建议[J].中国医院,2011,15(6):34-35. |
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| 作者姓名： | 苏琦 颜维华 刘杰 张云 郑万惠 |
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| 作者单位： | 重庆市第九人民医院,400700,重庆市北培区嘉陵村69号 |
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| 摘 要： | 对新旧制度相关情况进行了分析,并着重就如何作好新旧制度对接的有关事宜进行了探讨,并就待冲基金与固定基金的衔接、医疗风险金、有关科目的核算、绩效工资的处理、退休人员经费的处理等事项提出了对策建议。
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| 关 键 词： | 医院财务制度 医院会计制度 |
Suggestions on new hospital finance system and hospital accounting system implementing |
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| SU Qi,YAN Weihua,LIU Jie,et al Chongqing Municipal No. People's Hospital,No.,Jialingcun,Beipei District,Chongqing,PRC.Suggestions on new hospital finance system and hospital accounting system implementing[J].Chinese Hospitals,2011,15(6):34-35. |
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| Authors: | SU Qi YAN Weihua LIU Jie Chongqing Municipal No People's Hospital No Jialingcun Beipei District Chongqing PRC |
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| Institution: | SU Qi,YAN Weihua,LIU Jie,et al Chongqing Municipal No.9 People's Hospital,No.69,Jialingcun,Beipei District,Chongqing,400700,PRC |
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| Abstract: | Comparable analysis between the new and old hospital finance system and accounting system and how to link up new and old systems are discussed.The link up of stay flush fund and fixed fund,medical risk funs and other related subjects,performance pay and retirement pay are also discussed. |
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| Keywords: | hospital finance system hospital accounting system |
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