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2009年8月财政部会计司印发了《关于印发<医院会计制度>(征求意见稿)的通知》(以下简称“征求意见稿”),征求意见稿标志着在中国医疗卫生体制改革不断深化的形势下,财政部推进医院会计改革取得了新进展。本文主要从产生更新的背景、更新的具体体现等新的会计理念,阐述在新医院会计制度体现的会计理念的更新。
In August 2009, the Accounting Department of the Ministry of Finance issued the “Notice on Issuing the Accounting System for Hospitals (Draft for Soliciting Opinions)” (hereinafter referred to as the “Consultation Draft”). The consultation draft marks the continuous reform of the medical and health system in China. Under the deepening situation, the Ministry of Finance has made new progress in promoting hospital accounting reforms. This article mainly focuses on the new accounting concepts such as the updated background, the updated concrete embodiment, and the updating of the accounting concepts embodied in the new hospital’s accounting system.