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医院新会计制度实施一年来,颇有成效,但在实践中也暴露出一些问题,有的是制度本身不够完善,有的是配套措施不够得力。为此,要着重解决如下几个关键问题。 1.建立科室核算体系问题。医院会计核算方法的转换牵涉面很广,需要各方面的配合,尤其需要建立一整套科室核算的基础工作,由科室提供最原始最基础的数据,才能保证医疗成本核算准确无误。虽然制度规定,医院其他部门的财会人员行政上归各部门领导,业务上受医院财会部门的指导,但由于种种原因,财会部门与科室的关系尚未理顺,还没有建立起正常运行的协调关系,财会部门常常孤军奋战,这种状况亟待改变。
The implementation of the hospital’s new accounting system over the past year has been quite fruitful. However, some problems have also been exposed in practice. Some of the systems are not perfect in themselves and some are inadequate in supportive measures. To this end, we should focus on solving the following key issues. 1. Establishment of departmental accounting system. The conversion of hospital accounting methods involves a wide range of needs in all aspects of cooperation, in particular, need to establish a set of basic departmental accounting work, by the department to provide the most basic data to ensure the accuracy of medical costs. Although the system stipulates that the financial accountants in other departments of the hospital are governed by the government under the leadership of various departments and the business is guided by the accounting department of the hospital, due to various reasons, the relationship between the accounting department and the department has not been straightened out yet the normal operation of the coordination has not been established , Accounting departments often struggle alone, this situation needs to be changed urgently.