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新医改的实行对医院的会计核算制度提出了新的要求和挑战,医院必须要不断完善会计核算制度,才能从根本上应对这种新变化,本文提出的主要完善措施有:借鉴企业会计核算制度;规范医院成本核算;设置“累计折旧”会计科目;加强固定资产核算管理。
The implementation of the new medical reform has put forward new requirements and challenges to the hospital’s accounting system. The hospital must constantly improve the accounting system to fundamentally deal with this new change. The main measures proposed in this paper are as follows: Using the system of enterprise accounting for reference ; Standardize hospital cost accounting; set “accumulated depreciation” accounting subjects; strengthen the management of fixed assets accounting.