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会计核算是以货币为计量单位,对会计的相关资金运用进行的反映,而新医改在显著提高我国国民健康水平的同时,也对医院的会计核算提出了更好的要求。医改对医院原有的会计核算制度会产生一定的影响,例如加强了成本控制和完善了财务报告体系等,为了适应医改后的市场环境,各医院应采取规范收支、成本的核算,以及完善会计报表体系等多项措施。
Accounting is a monetary unit of measurement, accounting for the use of relevant funds to reflect the new medical reform in significantly improve our national health, but also for the hospital’s accounting made a better request. Medical reform will have some impact on the hospital’s original accounting system, for example, to strengthen cost control and improve the financial reporting system, in order to adapt to the market environment after the medical reform, hospitals should take to regulate the revenue and expenditure, cost accounting, and improve Accounting report system and many other measures.