公立医院特异性会计事项账务处理的探讨

Discussion on Specific Accounting Issues Treatment in Public Hospitals

通过对会计基本理论和复杂经济事项的研究,提出账务处理的方法,解除公立医院会计人员对特异性会计事项账务处理的困扰,从而统一账务处理,提高会计信息的真实性,最终规范医院会计制度颁发后各地在实践中产生的特异性会计事项的账务处理。

Through the researching on the basic theories of accounting and the complicated economic events, it put forward the method of accounting process and relieved the specific accounting treatment problems which puzzled public hospital accounting personnel, so as to unify accounting treatment and improve the authenticity of accounting information, finally regulate the accounting process of specific accounting events occurred in practices after the implementation of hospital accounting system.