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为了适应社会主义市场经济和医疗卫生事业发展的需要,进一步规范医院的会计核算,提高会计信息质量,财政部根据《中华人民共和国会计法》、《事业单位会计准则》、国家有关法律法规的规定,以及结合医院特点,于2010-12-31出台新《医院会计制度》(财会[2010]27号)(以下简称新制度),新制度自2011-07-01起在公立医
In order to meet the needs of the development of the socialist market economy and medical and health care, further standardize the accounting of hospitals and improve the quality of accounting information, the Ministry of Finance, in accordance with the Accounting Law of the People’s Republic of China, the Accounting Standards for Institutions and the relevant state laws and regulations And the new “Hospital Accounting System” (Cai Kuai [2010] No. 27) (hereinafter referred to as “the new system”) was introduced on December 31, 2010 in line with the characteristics of the hospital. The new system has been implemented in public hospitals since July 1,