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本文通过对即将实施的新《医院会计制度》的阐述,总结性的阐明了与现行的《医院会计制度》存在的区别,并对新旧会计制度的实施过程中存在的衔接处理进行了总结,以供探讨。
This article summarizes the existing differences with the current “hospital accounting system” through expounding the forthcoming new “hospital accounting system” and summarizes the existing convergence process in the implementation of the new accounting system For discussion.