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医院成本核算特征医院是具有一定福利性质的社会公益事业单位,财务管理目标是不以营利为目的,医疗服务作为一种准公共产品在服务价格上实行国家指导价。目前,医院的收入主要包括财政补助收入、医疗收入、药品收入和其他收入四类。与此相对应,医院支出也分为四类,分别为财政补助支出、医疗支出、药品支出、其他支出。从而形成了医疗服务经营过程的资金周转(医疗收支结余),药品销售过程的资金周转(药品收
Characteristics of hospital cost accounting Hospitals are social welfare institutions with certain welfare benefits. The goal of financial management is not profit-seeking. Medical services as a quasi-public product are subject to the state guidance price on service prices. At present, the hospital’s income mainly includes financial assistance income, medical income, pharmaceutical income and other income four categories. Correspondingly, hospital expenditures are also divided into four categories, namely financial subsidies, medical expenditures, pharmaceutical expenditures and other expenditures. Resulting in the flow of funds (medical balances) of the medical service operation, the cash flow of the drug sales process