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随着我国市场经济的迅猛发展,医疗机构体系也出现极大改变,为了适应新的医疗体系,需要变革原有的会计制度,只有信息化的配置、透明化的监督及实力化的运营等会计新理念,才能促进医院会计工作的进一步发展。本文在分析医院会计制度变革的意义和措施的基础上,重点探讨基于医院会计制度变革下的医院会计理念发展的方向及其内容。
With the rapid development of the market economy in our country, the system of medical institutions has undergone tremendous changes. In order to adapt to the new medical system, it is necessary to change the original accounting system. Only the accounting information such as the allocation of information, the transparency of supervision and the operation of solidified operation, New ideas, in order to promote the further development of hospital accounting. Based on the analysis of the significance and measures of hospital accounting system reform, this paper focuses on the direction and content of the development of hospital accounting concept based on the change of hospital accounting system.