医院会计新制度有关科目衔接

医院会计新 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 有关科目衔接 关于印发《新旧医院会计制度 有关衔接问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 的处理规定》的通知 财会[2011]5号 各省、自治区、直辖市、 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 单列市财政厅(局)，新疆生产建设兵团财务局: 为了适应社会主义市场经济和医疗卫生事业发展的需要，进一步 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 医院的会计核算，提高会计信息质量，我部对1998年11月会同卫生部印发的《医院会计制度》(财会字[1998]58号)进行了全面修订，于2010年12月31日印发了新《医院会计制度》(财会[2010]27号)，自2011年7月1日起在公立医院改革国家联系试点城市施行，自2012年1月1日起在全国施行。 为了确保新旧制度顺利过渡，促进新制度的有效贯彻实施，我部制定了《新旧医院会计制度有关衔接问题的处理规定》，现印发给你们，请遵照执行。执行中有何问题，请及时反馈我部。 附件:新旧医院会计制度有关衔接问题的处理规定 财政部 二〇一一年四月六日 implementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectification category. In-depth summary of good practices and good experience in educational practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system results, practical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the commitment rectification measures to build long-term mechanism style construction bureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party members and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do such a backlash and cope with the negative 附件: 新旧医院会计制度有关衔接问题的处理规定 我部对1998年11月会同卫生部印发的《医院会计制度》,财会字[1998]58号,,以下简称原制度,进行了全面修订～于2010年12月31日发布了新《医院会计制度》,财会[2010]27号,,以下简称新制度,～自2011年7月1日起在公立医院改革国家联系试点城市施行～自2012年1月1日起在全国施行。为了确保新旧制度顺利过渡～现对医院执行新制度的有关衔接问题规定如下: 一、新旧制度衔接总要求 ,一,医院在2011年7月1日,公立医院改革国家联系试点城市所属医院适用～下同,或2012年1月1日,公立医院改革国家联系试点城市所属医院以外的医院适用～下同,之前～仍应按照原制度进行会计核算和编报会计报表。自2011年7月1日或2012年1月1日起～医院应当严格按照新制度的规定进行会计核算和编报财务报告。 ,二,医院应当按照本规定做好新旧制度的衔接。相关工作 ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe2 包括以下几个方面: 1.在执行新制度前～完成以下几方面工作: 一是对本单位的资产和负债进行全面清查、盘点和核实～对于清查出的账龄超过3年、确认无法收回的应收医疗款～药品及库存物资盘盈、盘亏、毁损～固定资产盘盈、盘亏～以及应确认而未确认的资产、负债～应当报经批准后～按照原制度规定处理完毕。 二是对本单位固定资产、无形资产的原价、形成的资金来源、已使用年限、尚可使用年限等进行核查～为计提固定资产折旧、追溯确认待冲基金等做好准备。 三是根据原账编制2011年6月30日或2011年12月31日的科目余额表。 2.按照新制度设立 2011年7月1日或2012年1月1日的新账。 3.将原账中各会计科目2011年6月30日或2011年12月31日的余额转入新账并按新制度进行调整～将基建账,即按照《国有建设单位会计制度》单独核算基本建设投资的账套,相关数据并入新账～按上述调整后的科目余额编制科目余额表～作为新账各会计科目的期初余额。上述“原账中各会计科目”指原制度规定的会计科目～以及医院参照财政部印发的相关补充规定增设的会计科目。 新旧会计科目对照情况参见本规定附表。 ight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different o3 4.根据新账各会计科目期初余额～按照新制度编制2011年7月1日或2012年1月1日期初资产负债表。 二、将原账科目余额转入新账 ,一,资产类。 1.“现金”、“银行存款”、“零余额账户用款额度”、“其他货币资金”、“财政应返还额度”、“应收在院病人医药费”、“应收医疗款”、 “坏账准备”、“在加工材料”、“待摊费用”、“在建工程”科目。 新制度设置了“库存现金”、“银行存款”、“零余额账户用款额度”、“其他货币资金”、“财政应返还额度”、“应收在院病人医疗款”、“应收医疗款”、“坏账准备”、“在加工物资”、“待摊费用”、“在建工程”科目～其核算内容与原账中上述相应科目的核算内容基本相同。转账时～应将原账中上述科目的余额直接转入新账中相应科目。新账中相应科目设有明细科目的～应将原账中上述科目的余额加以分析～分别转入新账中相应科目的相关明细科目。 2.“其他应收款”科目。 新制度设置了“其他应收款”、“预付账款”科目～其中～“其他应收款”科目的核算内容较原账中“其他应收款”科目发生变化:一是增加了应收长期投资利息或利润等核算内容,二是不再核算医院的预付款项～相应内容转由新制度中“预付账款”科目核算。转账时～如果原账中“其他应收款”科目余额包括预付账 rnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital s4 款～则应对该科目余额进行分析:将预付账款余额转入新账中“预付账款”科目～将剩余余额转入新账中“其他应收款”科目。 3.“药品”、“药品进销差价”、“库存物资”科目。 新制度未设置“药品”、“药品进销差价”科目～但设置了“库存物资”科目～其核算范围有所扩大～包括了原账中“药品”、“库存物资”科目的核算内容～并将原制度药品售价核算改为了进价核算。转账时～应在新账中“库存物资”科目下设置“药品”、“卫生材料”、“低值易耗品”、“其他材料”等明细科目～将原账中“库存物资”科目的余额分析转入新账中“库存物资”科目的相关明细科目,将原账中“药品”科目相关明细科目的余额转入新账中“库存物资——药品”科目相应明细科目的借方～将原账中“药品进销差价”科目相关明细科目的余额作为减项转入新账中“库存物资——药品”科目相应明细科目的借方。 4.“对外投资”科目。 新制度将医院的对外投资划分为短期投资和长期投资～相应设置了“短期投资”、“长期投资”两个科目～两个科目的核算内容与原账中“对外投资”科目的核算内容基本相同。转账时～应对原账中“对外投资”科目的余额进行分析:将能够随时变现并且持有时间不准备超过1年,含1年,的对外投资余额转入新账中“短期投资”科目～将剩余余额区分股权投资性质和债权投资性质转入新账中“长期投资”科目的相关明细科目。 5.“固定资产”科目。 e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba5 新制度设置了“固定资产”科目～由于固定资产价值标准提高～原账中作为固定资产核算的实物资产～将有一部分要按照新制度转为低值易耗品。转账时～应当根据重新确定的固定资产目录～结合固定资产的清理状态～对原账中“固定资产”科目的余额进行分析: ,1,对于达不到新制度中固定资产确认标准的～应当将相应余额转入新账中“库存物资”科目,对于已领用出库的～还应同时将其成本一次性摊销～同时做好相关实物资产的登记管理工作～在新账中～借记“事业基金”科目～贷记“库存物资”科目。 ,2,对于符合新制度中固定资产确认标准～因出售、报废、毁损等原因已转入清理但尚未从原账核销的～应当将相应余额连同相应的“固定基金”科目余额转入新账中“固定资产清理”科目～借记新账中“固定资产清理”科目～贷记原账中“固定资产”科目～同时～借记原账中“固定基金”科目～贷记新账中“固定资产清理”科目。 新旧转账时已转入清理但尚未清理完毕的固定资产～在执行新制度后发生的相关清理费用以及取得的清理收入等～通过新账中“固定资产清理”科目核算。 ,3,对于符合新制度中固定资产确认标准且未转入清理的～应当将相应余额转入新账中“固定资产”科目。 6.“无形资产”科目。 新制度设置了“无形资产”、“累计摊销”科目～分别反映无 armony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout th6 形资产的原价和计提的累计摊销。原账中“无形资产”科目余额反映的是尚未摊销的无形资产价值。转账时～应对原账中“无形资产”科目的累计借方、贷方发生额进行分析～将原账中“无形资产”科目借方累计发生额中属于仍在账无形资产初始确认成本的金额转入新账中的“无形资产”科目～将原账中“无形资产”科目贷方累计发生额中属于仍在账无形资产累计摊销的金额转入新账中的“累计摊销”科目。新账中“无形资产”科目转入金额减去“累计摊销”科目转入金额后的金额应当等于原账中“无形资产”科目余额。 7.“待处理财产损溢”科目。 新制度设置了“待处理财产损溢”科目～其核算内容与原账中相应科目的核算内容基本相同。由于医院应当按照本规定在执行新制度前进行财产清查并将清查出的资产盘盈、盘亏、毁损等报经批准处理完毕～原账中“待处理财产损溢”科目2011年6月30日或2011年12月31日一般应无余额～不需进行转账处理～自2011年7月1日或2012年1月1日起直接启用新账即可。若原账中“待处理财产损溢”科目2011年6月30日或2011年12月31日有余额～则应将其余额直接转入新账中“待处理财产损溢”科目。 ,二,负债类。 1.“短期借款”、“预收医疗款”、“预提费用”、“长期借款”、“长期应付款”科目。 matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t7 新制度设置了“短期借款”、“预收医疗款”、“预提费用”、“长期借款”、“长期应付款”科目～其核算内容与原账中上述相应科目的核算内容基本相同。转账时～应将原账中上述科目的余额直接转入新账中相应科目。 2.“应缴超收款”科目。 新制度未设置“应缴超收款”科目～但设置了“应缴款项”科目～其核算内容不同于原制度“应缴超收款”科目。原账中“应缴超收款”科目一般无余额～不需进行转账处理。若原账中“应缴超收款”科目有余额～则应将其余额转入新账中“应缴款项”科目。 3.“应付账款”科目。 新制度设置了“应付账款”、“应付票据”、“预付账款”科目。转账时～应对原账中“应付账款”科目及其所属明细科目的余额进行分析:如“应付账款”科目所属明细科目有借方余额～应将具有借方余额的明细科目的借方余额转入新账中“预付账款”科目～并将其余明细科目的贷方余额按照新制度分别转入新账中“应付账款”、“应付票据”科目,如“应付账款”科目所属明细科目没有借方余额～应将该科目余额按照新制度分别转入新账中“应付账款”、“应付票据”科目。 4.“应付工资,离退休费,”、“应付地方,部门,津贴补贴”、“应付其他个人收入”科目。 新制度未设置“应付工资,离退休费,”、“应付地方,部门, n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying 8 津贴补贴”、“应付其他个人收入”科目～但设置了“应付职工薪酬”科目～其核算内容涵盖了原账中上述三个科目的核算内容～医院应在新账中该科目下按照国家有关规定设置明细科目。转账时～应将原账中“应付工资,离退休费,”、“应付地方,部门,津贴补贴”、“应付其他个人收入”科目的余额分别转入新账中“应付职工薪酬”科目的相关明细科目。 5.“应付社会保障费”、“其他应付款”科目。 新制度设置了“应付社会保障费”、“应交税费”、“其他应付款”、“应付福利费”、“科教项目结转,余,”科目。其中～“应付社会保障费”科目的核算范围比原账大～包括了代扣代交的住房公积金等,“其他应付款”科目的核算范围比原账小～不包括代扣代交的住房公积金、应交的各种税费、尚未使用的科研、教学项目资金等～相应内容转由新制度下“应付社会保障费”、“应交税费”、“科教项目结转,余,”科目核算。转账时～应将原账中“应付社会保障费”科目的余额转入新账中“应付社会保障费”科目～同时对原账中“其他应付款”科目的余额进行分析:将其中属于代扣代交的住房公积金等应付社会保障费的余额～转入新账中“应付社会保障费”科目,将其中属于应交税费的余额～转入新账中“应交税费”科目,将其中属于科研、教学项目资金的余额～转入新账中“科教项目结转,余,”科目,将剩余余额～转入新账中“其他应付款”科目。 原账中“其他应付款”科目核算有医院从成本费用中提取的 , enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of9 职工福利费的～还应将相应余额转入新账中“应付福利费”科目。 ,三,净资产类。 1.“事业基金”科目。 新制度设置了“事业基金”科目～但不再在该科目下设置“一般基金”、“投资基金”明细科目～其核算范围也较原账中“事业基金”科目发生变化～不再包括财政补助基本支出结转资金。转账时～应将原账中“事业基金”科目所属“一般基金”、“投资基金”明细科目余额一并转入新账中“事业基金”科目。 2.“专用基金”科目。 新制度设置了“专用基金”、“应付福利费”科目。其中～“专用基金”科目的核算内容不同于原制度中的相应科目:原制度“专用基金”科目核算内容包括修购基金、职工福利基金、住房基金、留本基金等～新制度取消了修购基金、增加了医疗风险基金,对于按国家有关规定从成本费用中提取的职工福利费～原制度规定通过“专用基金”科目核算～新制度规定通过“应付福利费”科目核算。转账时～应在新账中“专用基金”科目下按照新制度规定设置明细科目～并按以下要求转账: ,1,修购基金。将原账中“专用基金——修购基金”明细科目余额转入新账中“事业基金”科目。 ,2,职工福利基金。医院在执行新制度前已通过“其他应付款”科目和“专用基金——职工福利基金”明细科目分别核算从成本费用中提取的职工福利费和从结余中提取的职工福利基 armony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout th10 金的～应将原账中“专用基金——职工福利基金”明细科目余额直接转入新账中“专用基金——职工福利基金”明细科目。 医院在执行新制度前对于从成本费用中提取的职工福利费和从结余中提取的职工福利基金都通过“专用基金——职工福利基金”明细科目核算的～应对原账中该明细科目余额进行分析:将按国家有关规定从成本费用中提取但尚未支出的职工福利费余额转入新账中“应付福利费”科目～将剩余余额转入新账中“专用基金——职工福利基金”明细科目。无法对原账中该明细科目余额加以区分的～应将该明细科目余额全部转入新账中“专用基金——职工福利基金”明细科目。 ,3,科教项目基金。原账中“专用基金”科目核算有新制度所界定的科研、教学项目资金的～应将该部分余额转入新账中“科教项目结转,余,”科目。 ,4,其他专用基金。对于原账中其他专用基金～按有关规定保留的～将其余额转入新账中“专用基金”科目的相关明细科目,没有保留依据的～将其余额转入新账中“事业基金”科目。 3.“固定基金”科目。 新制度未设置“固定基金”科目。转账时～应将原账中“固定基金”科目余额扣除转入新账中“固定资产清理”科目余额后的余额转入新账中“事业基金”科目。 4.“收支结余”科目。 新制度未设置“收支结余”科目～但设置了“本期结余”、 e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba11 “财政补助结转,余,”科目。其中～“本期结余”科目的核算内容较原账中“收支结余”科目的主要区别是不再包括财政专项补助结余。转账时～区分以下两种情况处理: ,1,对于自2011年7月1日起执行新制度的医院～应对原账中“收支结余”科目及其明细科目的余额进行分析:将原账中“收支结余——财政专项补助结余”明细科目贷方余额中属于新制度下财政项目补助结转的余额转入新账中“财政补助结转,余,——财政补助结转,项目支出结转,”明细科目～将属于新制度下财政项目补助结余的余额转入新账中“财政补助结转,余,——财政补助结余”明细科目,将原账中“收支结余——医疗收支结余、药品收支结余、其他结余”各明细科目的余额转入新账中“本期结余”科目。 ,2,对于自2012年1月1日起执行新制度的医院～应对原账中“收支结余——财政专项补助结余”明细科目的贷方余额进行分析:将属于新制度下财政项目补助结转的余额转入新账中“财政补助结转,余,——财政补助结转,项目支出结转,”明细科目,将属于新制度下财政项目补助结余的余额转入新账中“财政补助结转,余,——财政补助结余”明细科目。 5.“结余分配”科目。 新制度设置了“结余分配”科目～其核算内容与原制度相应科目基本相同。原账中“结余分配”科目一般无余额～不需进行转账处理。若原账中“结余分配”科目有借方余额～应将该余额 e democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cap12 转入新账中“结余分配”科目。 原账中“结余分配——待分配结余”明细科目有贷方余额以单独反映结转下期使用的财政基本支出补助资金的～应当将该余额转入新账中“财政补助结转,余,——财政补助结转,基本支出结转,”明细科目。 ,四,收入支出类。 “财政补助收入”、“上级补助收入”、“医疗收入”、“药品收入”、“其他收入”、“医疗支出”、“药品支出”、“管理费用”、“财政专项支出”、“其他支出”科目 由于原账中以上收入支出类科目月末或年末无余额～不需进行转账处理。自2011年7月1日或2012年1月1日起～应当按照新制度设置收入费用类科目并进行账务处理。 三、按照新制度对部分资产负债表项目进行追溯调整 ,一,调整财政补助基本支出结转事项。 按照新制度规定～医院尚未使用的财政基本支出补助,即财政补助基本支出结转,不再提取职工福利基金和转入事业基金。医院应当将实行国库 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 改革后已转入事业基金但尚未使用的财政基本支出补助金额转回至“财政补助结转,余,”科目。在新账中～按照实行国库管理制度改革后已转入事业基金但尚未使用的财政基本支出补助金额～借记“事业基金”科目～贷记“财政补助结转,余,——财政补助结转,基本支出结转,”科目。 ,二,追溯确认待冲基金。 l awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executi13 按照新制度规定～医院为购建固定资产、无形资产等所使用的财政补助、科教项目资金应当确认为待冲基金～并在计提资产折旧、摊销等时予以冲减。医院应当将执行新制度前所有在账固定资产,新旧转账时转入“固定资产清理”、“库存物资”科目的固定资产以及图书除外,、无形资产账面余额中由财政补助、科教项目资金形成的金额追溯确认为待冲基金。对于除房屋及建筑物、无形资产以外的确实难以追溯的固定资产～至少应当按照以下范围追溯确认待冲基金:1999年1月1日以后以固定资产入账并且执行新制度前仍在账的资产。 按照上述要求将固定资产、无形资产账面余额中由财政补助、科教项目资金形成的金额追溯确认为待冲基金时～在新账中～借记“事业基金”科目～贷记“待冲基金”科目。 ,三,计提固定资产折旧。 按照新制度规定～医院应当对除图书外的固定资产计提折旧。医院应当按照新制度对执行新制度前形成的固定资产,新旧转账时转入“固定资产清理”、“库存物资”科目的固定资产以及图书除外,计提折旧～并将计提的折旧冲减待冲基金和事业基金。在新账中～按照应计提的折旧金额中应冲减待冲基金的部分～借记“待冲基金”科目～按照应计提的折旧金额中的剩余部分～借记“事业基金”科目～按照应计提的折旧金额～贷记“累计折旧”科目。 ,四,补记长期债权投资利息。 armony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout th14 按照新制度规定～医院应当按期计算确认长期债权投资应计利息并确认利息收入。医院应当按照新制度补记长期债权投资应计利息并增加事业基金。按照应补记的利息金额～在新账中～借记“其他应收款”科目[分期付息的长期债权投资]～或者借记“长期投资——债权投资,应收利息,”科目[到期一次还本付息的长期债权投资]～贷记“事业基金”科目。 ,五,调整坏账准备。 与原制度相比较～新制度下坏账准备的计量发生变化:一是原制度规定坏账准备按照年末应收在院病人医药费和应收医疗款余额的一定比例计提,新制度规定坏账准备的提取范围为应收医疗款和其他应收款,二是医院执行新制度可能调整坏账准备的计提比例和方法。医院应当按照新制度重新计算坏账准备的计量金额～按照重新计算的金额与原账中“坏账准备”科目余额的差额～在新账中～借记或贷记 “坏账准备”科目～贷记或借记“事业基金”科目。 ,六,冲销开办费。 按照新制度规定～医院发生的开办费不再分期摊销～直接计入管理费用。医院应当将原尚未摊销完毕的开办费冲减事业基金。调账时～借记新账中“事业基金”科目～贷记原账中“开办费”科目。 四、按照新制度将基建账相关数据并入新账 医院应当按照新制度的要求～在按国家有关规定单独核算基 globa e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main po15 本建设投资的同时～将基建账相关数据并入医院会计“大账”。 医院应当在新账中“在建工程”科目下设置“基建工程”明细科目～核算由基建账套并入的在建工程支出。 将2011年6月30日或2011年12月31日原基建账套中相关科目余额并入新账时:按照基建账中“建筑安装工程投资”、“设备投资”、“待摊投资”、“预付工程款”等科目余额～增记新账中“在建工程——基建工程”科目,按照基建账中“交付使用资产”等科目余额～增记新账中“固定资产”等科目,按照基建账中“基建投资借款”科目余额～增记新账中“长期借款”科目,按照基建账中“基建拨款”科目余额～增记新账中“待冲基金”等科目,按照基建账中其他科目余额～分析调整新账中相应科目。 医院执行新制度后～应当至少按月根据基建账中相关科目的发生额～在“大账”中按照新制度对基建相关业务进行会计处理。 五、会计报表新旧衔接 ,一,编制2011年7月1日或2012年1月1日期初资产负债表。 医院应当根据新账各会计科目期初余额～按照新制度编制2011年7月1日或2012年1月1日期初资产负债表。 ,二,自2011年7月1日起执行新制度的医院对2011年度会计报表的编制。 1.2011年7-12月会计报表。 医院在编制2011年7-12月的月末资产负债表时～不要求填 rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralismital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre 16 列“年初余额”栏。 医院在编制2011年7-12月的月度收入费用总表、医疗收入费用明细表时～应在表中“本月数”栏之前增加“1-6月”栏～该栏数据根据2011年1-6月原账中收支数据按新制度收支分类口径进行调整后的数据填列,不改变原账中收支计量口径,。表中“本月数”栏按新制度规定的填列口径填列7-12月各月份的数据。表中“本年累计数”栏按照表中“1-6月”栏数据加上7-12月按新制度口径计算的数据填列。 2.2011年度会计报表。 医院编制的2011年度会计报表应包括资产负债表、收入费用总表和医疗收入费用明细表～不要求编制该年度现金流量表和财政补助收支情况表。 在编制2011年年末资产负债表时～不要求填列“年初余额”栏。 在编制2011年度收入费用总表和医疗收入费用明细表时～不要求填列上年比较数～但应在“本年累计数”栏之前增加“1-6月”栏～该栏数据的填列方法同上述2011年7-12月报表的编制。 ,三,医院2012年度会计报表的编制。 医院应当按照新制度规定编制2012年的月度、季度、年度会计报表。在编制2012年度收入费用总表、医疗收入费用明细表、财政补助收支情况表时～不要求填列上年比较数。 附:新旧医院会计制度会计科目对照表 the t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, d17 附: 新旧医院会计制度会计科目对照表 新医院会计制度会计科目 原医院会计制度会计科目 +补充规定会计科目 序号 编号 名称 编号 名称 一、资产类 库存现金 现金 1 1001 101 银行存款 银行存款 2 1002 102 零余额账户用款额度 +零余额账户用款额度 3 1003 其他货币资金 其他货币资金 4 1004 109 短期投资 5 1101 财政应返还额度 +财政应返还额度 6 1201 财政直接支付 财政直接支付 120101 财政授权支付 财政授权支付 120102 应收在院病人医疗款 应收在院病人医药费 7 1211 111 应收医疗款 应收医疗款 8 1212 113 其他应收款 其他应收款 9 1215 119 坏账准备 坏账准备 10 1221 114 预付账款 11 1231 库存物资 药品 12 1301 121 药品进销差价 122 库存物资 123 在加工物资 在加工材料 13 1302 125 待摊费用 待摊费用 14 1401 131 长期投资 对外投资 15 1501 141 股权投资 150101 债权投资 150102 固定资产 固定资产 16 1601 151 累计折旧 17 1602 在建工程 在建工程 18 1611 153 固定资产清理 19 1621 无形资产 无形资产 20 1701 161 累计摊销 21 1702 长期待摊费用 22 1801 待处理财产损溢 待处理财产损溢 23 1901 181 开办费 171 二、负债类 短期借款 短期借款 24 2001 201 应缴款项 应缴超收款 25 2101 211 ital srnal functional components in the labor bureau held a bureau and executive, and discuss specific personnel in 2013, major cape democratic centralism of the party. The party will discuss the main points of the 2014 Bureau of safety production and inteout tharmony, strong collective leadership (a honest and clean.) there lack of global awareness and innovation problem in carrying n problems, focus on building a political firm, pioneering and innovative, wholeheartedly for the people, strive for unity, heir owne of educational activities, focus on the implementation of the rectification, enhance team ability to discover and solve thruction and working level, according to the list of issues to sort it out, with overall requirements to carry out the mass literm mechanism style construction bureau Party, improve the ideological style The const-itment rectification measures to build longtical results. Three, the main problems and rectification measures focus on rectification goals, determined to honor the comm, pracn. The theoretical results, continuously consolidate and deepen and expand educational practice to achieve the system resultsmote the rectification, to prevent repeated rebound, use of the results of the activities, timely organization look back agaidepth summary of good practices and good experience in educational practice, good around the typical, continue to pro-category. In ementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificationimpla backlash and cope with the negativesuch nd local interests, in the implementation of the decision and task, and even the existence of "do not want to do, want to do too strong Adjust the local and local interests, the tendency to ignore the overall interests, focus on immediate interests a s areopinions, or dare to express their views, the crowd, the lack of global awareness and sense of innovation. Some leading cadre rsonal adjustment and the functional group work, individual party members and cadres are not good put forward their views andto pe ividual, but by the executive sure, the lack of democracy in different opinions fully discussed and demonstrated. In relationbers of the leadership team, in the global consultation is not enough, did not fully consider the actual situation of the indll mem, individual consultations, the meeting decided the working principle of the tight loose, not very good to play the role of apending No, strictly implement the decision procedures of "three major" matters "collective leadership, democratic centralism18 应付票据 应付账款 26 2201 202 应付账款 27 2202 预收医疗款 预收医疗款 28 2203 204 应付职工薪酬 +应付工资(离退休费) 29 2204 +应付地方(部门)津贴补 贴 +应付其他个人收入 应付福利费 30 2205 应付社会保障费 应付社会保障费 31 2206 207 应交税费 其他应付款 32 2207 209 其他应付款 33 2209 预提费用 预提费用 34 2301 221 长期借款 长期借款 35 2401 231 长期应付款 长期应付款 36 2402 241 三、净资产类 事业基金 事业基金 37 3001 301 专用基金 专用基金 38 3101 303 待冲基金 固定基金 39 3201 302 待冲财政基金 320101 待冲科教项目基金 320102 财政补助结转(余) 40 3301 科教项目结转(余) 41 3302 本期结余 收支结余 42 3401 305 结余分配 结余分配 43 3501 306 四、收入类 医疗收入 医疗收入 44 4001 403 门诊收入 药品收入 400101 404 住院收入 400102 财政补助收入 财政补助收入 45 4101 401 基本支出 410101 项目支出 410102 科教项目收入 46 4201 其他收入 其他收入 47 4301 409 上级补助收入 402 五、费用类 医疗业务成本 医疗支出 48 5001 411 药品支出 412 财政项目补助支出 财政专项支出 49 5101 416 科教项目支出 50 5201 管理费用 管理费用 51 5301 415 其他支出 其他支出 52 5302 419 注:上表中标有“+”号的会计科目为医院参照财政部印发的相关补充规定增设的会计科目。其中，“应付 工资(离退休费)”、“应付地方(部门)津贴补贴”、“应付其他个人收入”三个科目取代了原医院会计制度 中“205 应付工资”科目。 ve, anints of the 2014 Bureau of safety production and internal functional components in the labor bureau held a bureau and executil awareness and innovation problem in carrying out the democratic centralism of the party. The party will discuss the main pogloba e, wholeheartedly for the people, strive for unity, harmony, strong collective leadership (a honest and clean.) there lack of, enhance team ability to discover and solve their own problems, focus on building a political firm, pioneering and innovativcationt, with overall requirements to carry out the mass line of educational activities, focus on the implementation of the rectifibureau Party, improve the ideological style The construction and working level, according to the list of issues to sort it outerm mechanism style construction -on rectification goals, determined to honor the commitment rectification measures to build long cational practice to achieve the system results, practical results. Three, the main problems and rectification measures focusnd eduof the activities, timely organization look back again. The theoretical results, continuously consolidate and deepen and expaal practice, good around the typical, continue to promote the rectification, to prevent repeated rebound, use of the results depth summary of good practices and good experience in education-tion category. Inimplementation of corrective tasks for the new problems found in a timely manner into the special rectification and rectificathe existence of "do not want to do, want to do such a backlash and cope with the negativeeven the overall interests, focus on immediate interests and local interests, in the implementation of the decision and task, and ness and sense of innovation. Some leading cadres are too strong Adjust the local and local interests, the tendency to ignoreaware s and cadres are not good put forward their views and opinions, or dare to express their views, the crowd, the lack of globals fully discussed and demonstrated. In relation to personal adjustment and the functional group work, individual party memberpinionid not fully consider the actual situation of the individual, but by the executive sure, the lack of democracy in different oight loose, not very good to play the role of all members of the leadership team, in the global consultation is not enough, dthe t matters "collective leadership, democratic centralism, individual consultations, the meeting decided the working principle ofd discuss specific personnel in 2013, major capital spending No, strictly implement the decision procedures of "three major" 19