政府会计制度下医院科研经费核算变化的分析

Analysis of the Changes in the Accounting of Scientific Research Funds under the Government Accounting System

近年来,随着医疗技术的创新发展,医院承担的科研课题日益增加,国家和医院对科研经费的投入也不断增长,医院科研经费的核算和管理也成为医院财务管理的重要内容。因此了解政府会计制度下医院科研经费的核算的变化将有助于及时、准确地反映科研项目的预算执行情况,提升医院科研经费管理水平。

In recent years, with the innovation and development of medical technology, the scientific research projects undertaken by hospitals are increasing. The investment of scientific research funds by the state and hospitals is also growing.The accounting and management of hospital research funds has become an important part of hospital financial management.Therefore, understanding the changes in the accounting of hospital research funds under the government accounting systemwill help to timely and accurately reflect the budget implementation of scientific research projects and improve the management level of hospital research funding.