| 新《医院会计制度》收入核算与管理探析 |
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| 引用本文： | 孟玉霞,陆丽琴.新《医院会计制度》收入核算与管理探析[J].甘肃中医,2014(5):45-47. |
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| 作者姓名： | 孟玉霞 陆丽琴 |
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| 作者单位： | 甘肃省中医院计划财务处,甘肃 兰州,730050 |
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| 摘 要： | 分析新《医院会计制度》下收入的含义，对实际工作中出现的收入核算问题进行阐述，并对新《医院会计制度》下加强医院收入管理提出了合理化建议。
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| 关 键 词： | 《医院会计制度》 医院收入 核算 管理 |
Exploration on Revenues Accounting and Management under New Hospital Accounting System |
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| MENG Yuxia,LU Liqin.Exploration on Revenues Accounting and Management under New Hospital Accounting System[J].Gansu Journal of Traditional Chinese Medicine,2014(5):45-47. |
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| Authors: | MENG Yuxia LU Liqin |
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| Institution: | ( Finance Department of Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China) |
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| Abstract: | The paper is discussing the meaning of revenues under new hospital accounting system, and the revenues accounting issues existing in actual work, reasonable suggestions are put forward to enhance hospital revenues management under new hospital accounting system. |
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| Keywords: | Hospital Accounting System hospital revenues accounting management |
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