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一、新旧制度对修购基金的规定提取修购基金是医院进行成本核算的一项重要内容 ,１９８８年的《医院财务管理办法》和《医院会计制度》 (简称旧制度 )规定 ,“一般修购基金”用以核算医院中小型资产的修理和购置 ,其使用范围是房屋建筑物及各种设备的经常性维护费用和小修理费
I. Provisions of the old and new systems for the purchase of funds The purchase of repair funds is an important part of cost accounting in hospitals. The 1988 “Financial Measures for Hospital Management” and the “Hospital Accounting System” (abbreviated as the old system) stipulate that “General repairs “Acquisition Fund” is used to calculate the repair and purchase of small and medium-sized assets in hospitals. The scope of use is the regular maintenance costs and minor repairs for buildings, buildings and various equipment.