基层医疗卫生机构新旧账结转解析——基于权责发生制向收付实现制过渡

The transition from old to new accounting in grassroots medical organization based on transition from accrual basis to cash basis of accounting

基层医疗卫生机构会计核算基础由权责发生制改为收付实现制,会计制度内容变化很大,新旧制度对接有难度,必须作出会计调整,本文提出过渡衔接调整方法。

The accounting system in grassroots medical organization changed from accrual basis to cash basis accounting difficult to link the old and new system. We proposed transition method to link the old and new one.