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在新医院会计制度实施之后,我国医院财务的实务操作水平和规范程度已经有了显著的提高,但仍有几点需要改进的方面。新医院会计制度在不同医院贯彻落实的程度各有不同,水平参差不齐。全面预算管理的运用在医院存在着方式选择不当和推进受到阻力。此外,医院自身在收支核算以及成本分摊等方面错综复杂,对会计工作的有效性形成挑战。以上几点都是阻碍医院会计水平持续健康发展的重要原因,也是医院的财务工作人员在工作中需要克服的。
After the implementation of the new hospital accounting system, the level of practice and standardization of hospital finance in China has been significantly improved, but there are still some aspects that need improvement. The new hospital accounting system implemented in different hospitals to varying degrees, the level of uneven. The use of total budget management in the hospital there is the wrong way to choose and promote the resistance. In addition, the hospital itself is complicated in terms of revenue and expenditure accounting and cost allocation, which poses a challenge to the effectiveness of accounting work. The above points are hinder the sustainable development of accounting standards hospital an important reason, but also the hospital’s financial staff need to overcome the work.