The Revenue and Expenditure Accounting of Hospital Financial Project Subsidy Funds
10.7664/CHE20130928
- VernacularTitle:医院财政项目补助资金收支核算
- Author:
Yun LING
;
Xiaoxia WAN
- Publication Type:Journal Article
- Keywords:
hospital;
financial project;
subsidy;
accounting
- From:
Chinese Health Economics
2013;(9):91-92
- CountryChina
- Language:Chinese
-
Abstract:
Objective: Discuss the revenue and expenditure accounting of hospital finance project subsidy funds. Methods: The methods can be divided into direct ( authorization) payment, a ( multiple) completed fixed assets accounting processing. Results:Clearly reflect the sources and spending of hospital’s financial aid project funding. Conclusion:An all-round finance process of hospital assets of project funding is presented to meet the budget funds management and the needs of hospital accounting.
