医院科教项目收入支出在财务实践中的问题与思考

Problems and Thought of Hospital Science and Education Project Income and Expenditure in the Accounting Practice

目的:为了提高医院科教项目收支的规定在财务实践中的合理性和可操作性。方法:通过在实践中的思考,提出对医院科教项目收支的改进意见并与新制度加以对比。结果:通过对比,突显改进后的方法的优点和可行性。结论:为医疗机构合理、便捷地进行科教收支核算提供参考方法。

Objective： In order to improve the justifiability and feasibility of hospital regulation about income and expenditure in science and education project. Methods： By reflecting on the new regulation in practice, suggestions for improvement were proposed and compared with the new regulation. Results： Through the construct, the highlight and feasibility of the improved method was showed. Conclusion： References for reasonably and simply conducting accounting treatment about income and expenditure in science and education projectwere proposed.