对新《医院会计制度》中“待冲基金”科目账务处理方式的商榷

摘要

通过分析待冲基金的账务处理方式,讨论了利用财政补助购建的固定资产、无形资产和库存物资等在计提折旧、摊销、发出时,冲减待冲基金而不计入成本费用,会弱化医院成本核算、掩盖资产损失、违背会计的配比原则、虚增经营结余等问题,提出了待冲基金转入事业基金的解决思路.%Through analyzing the accounting treatment modes to be hedge funds, the article discusses problems of using public finance-allowance purchases fixed assets, intangible assets, stocks etc in process of depreciation, amortization delivery. Instead of costing expenses, it offsets against Be hedge funds. It also weakens the cost of hospitals, violates matching principle of accounting and inflated operation surplus. At last, it proposes the solution to transfer from be hedge funds to funds of non-profit organization.