[1]孟玉霞,陆丽琴.新《医院会计制度》收入核算与管理探析[J].西部中医药,2014,27(05):45-47.
MENG Yuxia,LU Liqin.Exploration on Revenues Accounting and Management under New Hospital Accounting System[J].Western Journal of Traditional Chinese Medicine,2014,27(05):45-47.
点击复制
新《医院会计制度》收入核算与管理探析
《西部中医药》[ISSN:2096-9600/CN:62-1204/R]
- 卷:
-
27
- 期数:
-
2014年05期
- 页码:
-
45-47
- 栏目:
-
- 出版日期:
-
2014-05-15
文章信息/Info
- Title:
-
Exploration on Revenues Accounting and Management under New Hospital Accounting System
- 文章编号:
-
1004-6852(2014)05-0045-03
- 作者:
-
孟玉霞，陆丽琴
-
甘肃省中医院计划财务处，甘肃 兰州 730050
- Author(s):
-
MENG Yuxia, LU Liqin
-
Finance Department of Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
-
- 关键词:
-
《医院会计制度》; 医院收入; 核算; 管理
- Keywords:
-
Hospital Accounting System; hospital revenues; accounting; management
- 分类号:
-
R197.3
- 文献标志码:
-
A
- 摘要:
-
分析新《医院会计制度》下收入的含义，对实际工作中出现的收入核算问题进行阐述，并对新《医院会计制度》下加强医院收入管理提出了合理化建议。
- Abstract:
-
The paper is discussing the meaning of revenues under new hospital accounting system, and the revenues accounting issues existing in actual work, reasonable suggestions are put forward to enhance hospital revenues management under new hospital accounting system.
备注/Memo
- 备注/Memo:
-
收稿日期：2014-03-31作者简介：孟玉霞(1973—)，女，会计师。研究方向：医院收支核算、基建账务管理。
更新日期/Last Update:
2014-05-15