解读新医院财会制度关于收入和支出核算的变化

Interpretation of New Hospital Financial and Accounting System about Income and Expenditure Accounting Change

财政部在新《医院财务制度》和《医院会计制度》中对收入和支出的财务管理和会计核算进行了修订。文章结合公立医院财会的实际情况,对这一变化进行相关解读。

The Ministry of Finance has revised income and expenditure of the financial management and accounting in The New Hospital Financial System and Hospital Accounting System. Combining with the actual situation of public hospital accounting for this change, the paper makes some related interpretation.