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《医院会计制度》的发布,是我国针对医院会计理论研究取得突破性发展的重要标志。同时也是我国会计标准在与国际会计制度接轨。新会计制度与以往的会计准则相比有很多变动和创新之处。对照新旧制度的内容和规定,在对医院经营成果方面的影响较有变化,加强了成本预算与控制,完善了固定资产折旧,改变了核算范围和方法等。文章浅谈新会计制度对医院经营成果的影响。
The publication of “Hospital Accounting System” is an important symbol of our country’s breakthrough in the study of hospital accounting theory. At the same time, it is also our country’s accounting standards in line with the international accounting system. The new accounting system compared with the previous accounting standards, there are many changes and innovations. Compared with the content and rules of the old and new systems, the impact on the hospital’s operating results has been changed, the cost budget and control have been strengthened, the depreciation of fixed assets has been improved, the scope and methods of accounting have been changed. The Influence of New Accounting System on the Results of Hospital Management.