对新《医院财务制度》和《医院会计制度》执行过程中相关问题的建议

摘要

Comparable analysis between the new and old hospital finance system and accounting system and how to link up new and old systems are discussed. The link up of stay flush fund and fixed fund, medical risk funs and other related subjects, performance pay and retirement pay are also discussed.%对新旧制度相关情况进行了分析,并着重就如何作好新旧制度对接的有关事宜进行了探讨,并就待冲基金与固定基金的衔接、医疗风险金、有关科目的核算、绩效工资的处理、退休人员经费的处理等事项提出了对策建议.