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| 引用本文: |
梁秀林,周亚林.公立医院使用政府债券会计处理的探讨[J].中国卫生经济,2023,42(11):82-84.[点击复制] |
Liang Xiulin,Zhou Yalin.Discussion on Accounting Treatment of Government Bonds in Public Hospitals[J].CHINESE HEALTH ECONOMICS,2023,42(11):82-84.[点击复制] |
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| 公立医院使用政府债券会计处理的探讨 |
| 梁秀林,周亚林 |
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| (恩施土家族苗族自治州中心医院 湖北 恩施 445000) |
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| 摘要: |
| 公立医院使用专项债券计入财政拨款收入科目，会降低医院会计信息质量，让医院偿债能力分析失效，影响公立医院的绩效评价，还存在核算困难和违背会计主体假设等问题。文章建议公立医院使用专项债券仍计入医院负债，有利于提高医院会计信息的质量，增加医院会计报表的可比性，准确评价公立医院的绩效，提升医院防范财务风险的意识和能力。 |
| 关键词: 公立医院 政府债券 账务处理 |
| DOI： |
| 投稿时间：2023-07-25 |
| 基金项目: |
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| Discussion on Accounting Treatment of Government Bonds in Public Hospitals |
| Liang Xiulin,Zhou Yalin |
| (The Central Hospital of Enshi Autonomous Prefecture, Enshi, Hubei, 445000 , China) |
| Abstract: |
| The use of special bond funds by public hospitals to conduct accounting in the subject of “fiscal appropriation in- come” will reduce the quality of hospital accounting information, invalidate the analysis of hospital debt repayment ability, and affect the performance evaluation of public hospitals. It is suggested that the special bonds should be included in the hospital liability ac- counting when the public hospitals use the special bonds, which is conducive to improving the quality of hospital accounting informa- tion, to increase the comparability of hospital accounting statements, accurately evaluate the performance of public hospitals, and im- prove the awareness and ability of financial risk prevention. |
| Key words: public hospital government bond accounting treatment |
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