资源描述：
《浅析医院会计中收入要素的确认（analysis of the confirmation of income factors in hospital accounting）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、浅析医院会计中收入要素的确认（Analysisoftheconfirmationofincomefactorsinhospitalaccounting）Analysisoftheconfirmationofincomefactorsinhospitalaccounting01-12Withthedevelopmentofmarketeconomy,theemergenceofnewhospitalaccountingproblems:thepublichealthserviceandlaborsystemdoesnotexist;initiallyestablished
2、anewmedicalsocialsecuritysystemandgraduallyexpandthecoverage;noMedicarepopulationwiththeimprovementoflivingstandards,personalmedicalcarehasalsoincreasedrapidly;theruralhealthinsurancestarted;publichospitalsbearthemandatoryalargeincreaseinthenumberofmedicalemergenciessuchas:trafficacciden
3、t,safetyaccidentcasualties;criminalcase;largeoutbreaksofinfectiousdiseasessuchasSARS,footandmouthdisease;aidmedicalteam;topovertyalleviation.Withthefurtherdevelopmentofthemarketeconomy,ontheonehand,thehospitalmanagementmodepresentsdiversifiedcharacteristics,ontheotherhand,thehospitaloper
4、atingenvironmenthasmoreuncertainty.Lagandbucklearrearsevasion,settlementreduction,compensationisnotcomplete,thehospitalincomecannotbeachieved.Inthehospitalfinancialsystem,theprincipleofincomerecognition,whichfocusesontheformofeconomicbusiness,hasshowninadaptability,andevensomeeconomicphe
5、nomenahavenotbeenreflected.Theirrationalityanddeficiencyoftheincomeconfirmationstandardleadtothenonstandardandincompleteincomeconfirmationinaccountingpractice.Inordertoadapttothesituationofmarketeconomyandthechangeofmanagementenvironmentandthechangeofhospitalmanagement,itisanurgenttaskto
6、makereasonableandstandardincomeaccountingstandards.First,incomeconfirmation--Amendmentofaccrualbasis.Thecurrenthospitalfinancialsystemdefinesincomeas:"hospitalincomereferstothenonrepaymentfundsobtainedbythehospitalforbusinessandotheractivitiesaccordingtolaw.".Hospitalincomeincludesfinanc
7、ialsubsidyincome,superiorsubsidyincome,medicalincome,drugincomeandotherincome".Theaccountingstandardsofpublicinstitutionsrequirethathospitalaccountingshouldadopttheaccrualbasisaccordingtothematchingprinciple.Accordingtotheprincipleofaccrualbasis,themedicalserviceprovidedb
