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依据医院净资产+负债=医院的资产公式,就可得出净资产与负资产的含义,净资产指的是除去负债后剩余的资产;而负资产就是指净资产变为了负值,实质上指的就是债务。净资产的管理主要指的是事业资金的管理、专用资金的管理、待冲资金的管理和财政专项补助结转的管理;负资产的管理主要是对流动债务和长期债务的管理。本文主要分析了净资产与负资产的含义、医院的净资产管理和医院的负资产管理三个方面。
According to the hospital net assets + liabilities = the hospital’s asset formula, you can get the meaning of net assets and negative assets, net assets refers to the remaining assets after the removal of liabilities; and negative assets refers to the net assets become negative, in essence Refers to the debt. The management of net assets mainly refers to the management of special funds, the management of special funds, the management of funds to be redacted and the carry-over of special financial subsidies. The management of negative assets is mainly the management of current liabilities and long-term liabilities. This article mainly analyzes the meaning of net assets and negative assets, the hospital’s net asset management and the hospital’s negative asset management.