论文部分内容阅读
经济越发展,会计工作越重要,于是对会计管理要求也就越来越高。在改革、开放不断深入的新形势下,会计人员要具备新的思想,要有实事求是、锐意进取、勇于开拓的精神,要突破传统的会计核算方式,打破旧的框框,参与经营,参与决策,最大限度地发挥会计预测、决策、控制、反映、分析的全部职能作用。所以,努力提高卫生系统会计人员的素质,对于完成收支计划,提高经济效益和社会效益,对于振兴卫生事业,适应卫生会计管理模式的需要,对于更好地服务于社会、服务于人民都具有十分重要的意义。
The more economic development, the more important accounting work, so the accounting management requirements will become higher and higher. Under the new situation of reform and opening up, the accountants should have new ideas, a spirit of seeking truth from facts, forge ahead with determination and courage to exploit. They must break through the traditional accounting methods, break the old framework, participate in business operations, participate in decision-making, To maximize the accounting forecasting, decision-making, control, reflection, analysis of all the functions of the role. Therefore, efforts to improve the quality of accounting personnel in the health system are essential for completing the revenue and expenditure plan, improving economic and social benefits, for rejuvenating the health sector and meeting the needs of the health accounting management model, and for serving the people better and serving the people Very important meaning.