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卫生部与财政部联合出台的2011《医院会计制度》,规范了不同级别、不同类别进行独立核算的医院的会计核算规定,制度内容包括了综合性医院、中医院、各种专科医院以及门诊和疗养院等。此次会计制度对卫生服务站和卫生院等基层医疗结构没有具体规定。本文就新旧会计制度的区别与联系进行了分析,探索了新制度的具体实施。
The “Hospital Accounting System” jointly issued by the Ministry of Health and the Ministry of Finance regulated the accounting regulations of hospitals with different levels and categories for independent accounting. The system includes comprehensive hospitals, Chinese medicine hospitals, various specialized hospitals and clinics Nursing home. The accounting system for health service stations and hospitals and other grassroots medical structures there is no specific provisions. This article analyzes the difference and connection between old and new accounting system and explores the concrete implementation of the new system.