《医院会计制度》简介

A Brief Introduction to″Hospital Accounting″

卫生部、财政部1988年2月颁发了《医院财务管理办法》、《医院会计制度》。《医院会计制度》1989年1月1日正式执行。作者吴学梯认为,《医院会计制度》具有以下几个特点:1.会计核算基础采用权责发生制;2.记帐方法采用借贷记帐法;3.将医院业务收支活动划分为医疗收支活动、药品收支活动、制剂收支活动三部分加以核算;4.会计科目设置比较合理,适应会计核算需要;5.会计报表设置比较全面、合理,满足医院和上级部门的管理需要。

In Feb. 1988 the Ministries of Public Health and Finance issued ″Measures to Administ r Financial Affairs in Hospitals″ and ″Hospital Accounting″. In the author Wu Xueti's opinion, the ″Hospital Accounting″, which will be put into effect from Jan, 1, 1989, has the following characteristics, (1) Accrual Basis is applied. (2) The debit and credit accounting system is adopted, (3)Accounting is conducted on the basis of dividing hospital's professional receipt and payment activities (RPA) into medical RPA, drug RPA and preparation RPA. (4) There are comparatively rational headings to better suit the needs of accountinu. (5) There are varied and relatively rational report forms to meet the administrative needs of hospitals and higher authorities.