[1]李晓燕.政府会计制度下医院财政拨款资金的核算与管理[J].卫生经济研究,2019,(09):65-67,71.
　LI Xiao-yan.Accounting and Management of Hospital Financial Allocation Funds under the Government Accounting System[J].Journal Press of Health Economics Research,2019,(09):65-67,71.
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政府会计制度下医院财政拨款资金的核算与管理
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2019年09期
页码:
65-67,71
栏目:
财务与审计
出版日期:
2019-08-23

文章信息/Info

Title:
Accounting and Management of Hospital Financial Allocation Funds under the Government Accounting System
作者:
李晓燕1
1.西南医科大学附属医院，四川 泸州 646000
Author(s):
LI Xiao-yan
Southwest Medical University Affiliated Hospital，Luzhou Sichuan 646000，China
关键词:
政府会计制度; 财政拨款; 会计核算
Keywords:
government accounting system;  financial allocation;  accounting
分类号:
R19
文献标志码:
B
摘要:
公立医院执行《政府会计制度》后，会计科目和核算方式将发生一些变化。通过比较财政拨款资金在政府会计制度与医院会计制度下核算的差异，探讨政府会计制度下财政拨款资金的核算与管理，为公立医院顺利实施政府会计制度提供一些思路。
Abstract:
After the implementation of the “Government Accounting System” in public hospitals，there will be some changes in accounting subjects and accounting methods. By comparing the differences between the financial allocation funds under the government accounting system and the hospital accounting system，the accounting and management of the financial allocation funds under the government accounting system are discussed，which provides some ideas for the successful implementation of the government accounting system in public hospitals.

参考文献/References:

[1] 雷佳宏.《政府会计制度》下医院收入与费用会计核算探讨[J].财会学习，2018（29）：87-89.
[2] 颜媛.新《政府会计制度》下净资产及拨款收入核算变动简析[J].财会学习，2019（3）：103-104.

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更新日期/Last Update: 2019-08-23