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随着经济的不断发展,社会的不断进步,社区医院的规模也在日益壮大,在医疗事业的发展中财会部占据着重要地位,现有社区医院在制度上不同于医院制度,而更符合基层医疗卫生机构制度,因此社区医院会计制度执行基层医疗卫生机构会计制度,但社区医院会计制度在实施过程中仍存在很大的问题,本文针对社区医院会计制度在实施中存在的问题进行分析,并对其问题进行完善。
With the continuous economic development and social progress, the size of community hospitals is also growing. The accounting department plays an important role in the development of medical undertakings. The existing community hospitals differ from the institutional ones in terms of system, Therefore, community hospital accounting system to implement primary health care institutions accounting system, but the community hospital accounting system in the implementation process there is still a big problem, this article aims to analyze the community hospital accounting system in the implementation of the problems and Improve its problems.