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。
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.
出处
《中国医院》
2011年第6期11-13,共3页
Chinese Hospitals
