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我国公立医院仍执行1999年1月1日实施的《医院会计制度》和《医院财务制度》。该制度借鉴企业财务制度改革的经验,是在医院适应市场经济、参与市场竞争情况下形成的。随着科学技术的进步和经济不断增长,现行的制度规人民共和国院度在一定范围内存在着一些弊端,制约了医院改革发展。笔者认为,医院会计核算与管理,在巨大的经济市场下要适应经济体制改革的需要,符合会计信息质量的要求,满足政府与主管部门及投资者的需求,就必须进行二次会计体制改革,实行企业会计准则管理模式.
China’s public hospitals still implement the January 1, 1999 implementation of the “hospital accounting system” and “hospital financial system.” The system draws on the experience of the reform of corporate financial system is formed in the hospital to adapt to a market economy, participate in market competition. With the progress of science and technology and the continuous growth of the economy, the existing system of people’s republic of China has some drawbacks within certain limits and restricted the reform and development of hospitals. I believe that hospital accounting and management, in a huge economic market to adapt to the needs of economic restructuring, in line with the quality requirements of accounting information to meet the needs of the government and authorities and investors, we must carry out the second accounting system reform, the implementation of Enterprise Accounting Standards Management.