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1998年颁布的医院财务、会计制度对于规范体制转轨初期的医疗机构财务管理和会计核算发挥了重要作用。但随着医疗卫生体制和财政财务管理体制改革的日益深化,经营环境的变化,迫切需要进一步健全医院和基层医疗卫生机构的财务、会计和审计监督制度。在此背景下,由财政部联合卫生部共同修订印发的《医院财务制度》(财社[2010]306号)和《医院会计制度》(财会[2010]27号)应运而生,本文就相关文件对新政策下的医院财务监管体制的建立和完善进行了探讨分析。
The hospital finance and accounting system promulgated in 1998 played an important role in regulating the financial management and accounting of medical institutions in the initial stage of system transition. However, with the deepening reform of medical and health system and financial and financial management system and the change of business environment, there is an urgent need to further improve the financial, accounting and auditing supervision systems of hospitals and primary health care institutions. In this context, the “Hospital Financial System” (Cai Shui [2010] No. 306) and the “Hospital Accounting System” (Cai Kuai [2010] No. 27) jointly issued and revised jointly by the Ministry of Finance and the Ministry of Health came into being. The paper discusses and analyzes the establishment and improvement of hospital financial supervision system under the new policy.