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。 By analyzing the accounting treatment of hedge funds, the paper discussed the deduction of depreciation, amortization and issuance of fixed assets, intangible assets and inventory materials purchased by financial subsidies, excluding the funds waiting for replenishment without including the cost Will weaken the hospital cost accounting, cover up the loss of assets, violate the accounting principle of matching, inflated operating balances and other issues, proposed to be red funds into the career fund solution ideas.