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医院会计制度是会计核算报告的基础。随着外界经济环境和医改政策的逐步深入,医院的管理水平不断提高,业务范围和十年前相比更加复杂,在这种情况下,出台了新的会计制度,对原有的会计科目进行了扩充和整理,在一个系统中体现了预算和财务两种信息,新制度反映出与企业会计准则接轨的趋势,更容易被信息使用者理解,增强了通用性。同时,本文也提出了对新制度的两点看法。
Hospital accounting system is the basis of accounting report. With the gradual deepening of the external economic environment and medical reform policy, the management level of the hospital has been continuously improved. The business scope is more complicated than that of a decade ago. Under such circumstances, a new accounting system has been introduced to carry out the existing accounting subjects The expansion and consolidation of a system reflects both the budget and financial information, the new system reflects the trend of convergence with corporate accounting standards, more easily understood by the users of information and enhance the versatility. At the same time, this article also put forward two views on the new system.