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在新医改背景下,新《医院会计制度》、《医院财务制度》对公立医院财务管理提出了更高的要求。本文就新制度的变化:新制度改变了会计的职能;统一了不同经营形式的财务制度;明确了会计核算的原则;改革了会计要素和会计核算的平衡关系;核算更具体;报表体系更加完整等进行了阐述。并对实践工作中存在的一些问题提出了一些建议。
Under the background of new medical reform, the new “hospital accounting system” and “hospital financial system” put forward higher requirements on the financial management of public hospitals. In this paper, the new system changes: the new system changed the accounting functions; unified financial system of different forms of management; clear principles of accounting; reform of the balance between accounting elements and accounting; accounting more specific; reporting system more complete Have elaborated. And put forward some suggestions on some problems in practice.