| 职业院校附属医院实行医院会计核算和财务管理初探 |
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| 引用本文： | 赖剑波.职业院校附属医院实行医院会计核算和财务管理初探[J].铜仁职业技术学院学报,2007(6). |
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| 作者姓名： | 赖剑波 |
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| 作者单位： | 铜仁职业技术学院经济与管理系 贵州铜仁554300 |
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| 摘 要： | 我国公立医院已于1999年开始执行《医院财务制度》和《医院会计制度》。而职业院校的附属医院,具备一定的医疗规模,经济效益和社会效益较好,亦应适合预算会计分行业的会计核算体系,从高职院校的事业会计中分离出来,建立和完善医院财务、会计管理制度。
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| 关 键 词： | 职业院校 附属医院 实行 医院会计 管理核算 |
The Preliminary Exploration of the Implementation of Hospital Accounting and Financial Control in the Affiliated Hospital of Vocational Universities and Colleges |
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| LAI Jian-bo.The Preliminary Exploration of the Implementation of Hospital Accounting and Financial Control in the Affiliated Hospital of Vocational Universities and Colleges[J].Journal of Tongren Vocational & Technical College,2007(6). |
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| Authors: | LAI Jian-bo |
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| Abstract: | Public hospital in our country started in 1999 to carry out "Hospital Finance System" and "Hospital Accounting System".But in the affiliated hospital of vocational universities and colleges,has certain medical scale,the economic efficiency and the social efficiency are good.Also it should suit the accounting system of the branch industry of budget accounting,separate from the enterprise accountant in higher vocational colleges and universities,establish and consummate the hospital finance and accountant management system. |
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| Keywords: | vocational colleges and universities affiliated hospital implementation hospital accountant management calculation |
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