浅谈医院结余及其结余分配的会计核算

医院作为国家实行一定福利政策的公益事业，是非盈利单位。但非盈利并不等于没有盈利，特别是在目前，我国社会主义市场经济已经建立，随着医院发展和医院业务的扩大，在财政补助相对减少的情况下，医院在保证社会效益的前提下，越来越注意医院的经济效益。因此，医院更应该加强对结余的管理、核算和控制。

The Business Accounting of the Hospital Cash Surplus and Surplus Assign

The hospital is a public welfare cause as the country is put into practice welfare.It is not profit unit.At present our country have found in social market economy.The development and bunsiness expand of the hospital,the hospital is the most paying attention to the economy benefit.For this reason, . the hospital must enhance cash surplus administer, business accounting and command.