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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

期数:

2020年03期

页码:

53-56

栏目:

财务与审计

出版日期:

2020-03-04

文章信息/Info

Title:

Discussion on Real-time Calibration Method for Adjusting Difference Between Surplus and Budget Balance

作者:

梁秀林¹

1.湖北省恩施土家族苗族自治州中心医院，湖北　恩施　445000

Author(s):

LIANG Xiu-lin

Central Hospital of Hubei Enshi Tujia and Miao Autonomous Prefecture，Enshi Hubei 445000，China

关键词:

本年盈余; 预算结余; 差异调整

Keywords:

surplus for the year; budget balance; variance adjustment

分类号:

R197.32

文献标志码:

B

摘要:

正确编制“本年盈余与预算结余差异调节表”是公立医院执行《政府会计制度》的一大难点，现有的几种差异调节方法存在诸多不足，核算正确与否依赖会计人员的基本素质，而且工作量巨大。以财务会计与预算会计差异产生的基本原理为基础，利用计算机软件实时校验并自动登记差异，是简便、高效、准确编制“本年盈余与预算结余差异调节表”的方法，本文对此进行了举例说明。

Abstract:

Correctly compiling the “adjustment table for the difference between surplus and budget balance for the current year” is a major difficulty for public hospitals in implementing the “Government Accounting System”. There are many deficiencies in the existing methods for adjusting differences. And the workload is huge. Based on the basic principles of the differences between financial accounting and budget accounting，using computer software to verify and register differences automatically in real time is a simple，efficient，and accurate method for compiling the “adjustment table for this year's surplus and budget balance differences”. This paper offered an example on this topic.

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更新日期/Last Update: 2020-03-04