摘要
在界定医疗集团概念,梳理、总结典型医疗集团组建和运行特点,介绍政府会计对合并财务报表编报主要规定的基础上,通过对政府会计核算标准体系下医疗集团合并报表的编报进行探索,建议制定医疗集团合并财务报表编制指导意见,界定医疗集团合并财务报表的合并范围,做好集团内部业务事项抵消会计分录编制和报表填列,明确合并财务报表信息披露。
On the basis of defining the concept of medical group, combing and summarizing the characteristics of the establishment and operation of typical medical groups, and introducing the main provisions of government accounting on the compilation of consolidated financial statements, it explored the compilation of consolidated financial statements of medical groups under the government accounting standard system. It was suggested to formulate the guidance on the compilation of the consolidated financial statements of medical groups, define the consolidated scope of medical groups financial statements, do a good job in the compilation of offset accounting entries in the business and events of group’s internal, filling in the statements, and clarify the information disclosure of consolidated financial statements.
作者
郑大喜
ZHENG Da-Xi(Tongji Hospital, Tongji Medical College, Huazhong University of Science and Technology, Wuhan, 430030, China)
出处
《中国卫生经济》
北大核心
2019年第6期81-86,共6页
Chinese Health Economics
基金
中国卫生经济学会第十九批招标课题项目(CHEA 1819040301)
关键词
医疗集团
产权
资源整合
政府会计
合并财务报表
medical groups
property rights
resource integration
government accounting
consolidated financial statements
