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随着医院改革的不断深入发展,医院会计核算所沿用的单位预算会计的核算方法已经不能满足医院经济管理、科室核算、成本分析的需要。卫生部、财政部颁发的《医院会计制度(试行)》从根本上改革了医院核算办法,使医院会计核算从预算管理向核算管理方面发展迈进了一步,将有利于医院会计核算水平和财务管理水平的提高。
With the continuous deepening of the hospital reform, the accounting method of the unit budget accounting adopted by hospital accounting can no longer meet the needs of hospital economic management, department accounting, and cost analysis. The “Hospital Accounting System (Trial)” issued by the Ministry of Public Health and the Ministry of Finance fundamentally reformed the hospital’s accounting methods, which will make the hospital’s accounting calculations a step from the budget management to the accounting management, and will be beneficial to the hospital’s accounting level and financial management. The level of improvement.