Case of the Financial Revenue and Expenditure Accounting in Public Hospitals
- VernacularTitle:公立医院财政收支会计核算实例
- Author:
Xin FENG
- Keywords:
fiscal;
financial;
accounting;
public hospital
- From:
Chinese Health Economics
2014;33(11):89-91
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To clarify the financial revenue and expenditure accounting elements in hospitals.Methods:According to the hospital accounting principle,summarize the whole business process of fiscal indicators issued,revenue recognition,actual payment,reconciliation and confirmation in public hospitals.Results and Conclusion:Cases and suggestions were proposed to standardize and improve the hospital financial revenue and expenditure accounting.
