略述国库集中收付制度下的医院会计核算

On Hospital Accounting in the System of Centralized Payment of National Treasury

围绕国库集中收付制度下预算单位医院的预算资金计划拨付流程、会计核算等进行阐述,对收付实现制核算基础的弊端、实际资金流通使用及分支会计合并等方面提出一些可行性的设想和建议。

This paper discusses the appropriation process of budget funds plan and hospital budget unit account-ing in the system of centralized payment of national treasury, and puts forward a few feasible ideas and sug-gestions on the drawbacks of cash based accounting, actual fund circulation and merger of branch accountings,etc.