【摘要】：文章分析了醫(yī)院"事業(yè)基金"使用的三大難點(diǎn),在此基礎(chǔ)上對(duì)事業(yè)基金存款較多的醫(yī)院及歷年虧損本年有結(jié)余的醫(yī)院如何正確使用事業(yè)基金,形成了比較統(tǒng)一的意見,有利于醫(yī)院會(huì)計(jì)行為規(guī)范化。
[Abstract]:This paper analyzes the three difficulties in the use of the "enterprise fund" in hospitals. On this basis, a more unified opinion is formed on how to use the enterprise fund correctly in hospitals with large deposits of the enterprise fund and hospitals with surplus in the past year, which is conducive to the standardization of hospital accounting behavior.
【作者單位】： 中國醫(yī)科大學(xué)附屬一院;鞍山市腫瘤醫(yī)院;遼寧省衛(wèi)生經(jīng)濟(jì)學(xué)會(huì);
【分類號(hào)】：R197.322
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本文編號(hào)：2227207