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医院新的财务制度较旧财务制度有诸多的不同点,新旧财务制度衔接过程中的管理难点主要体现在药品进价核算、固定资产来源核算与清查、累计折旧等方面,要在财务管理的理论上寻找有效的解决办法。医院目前的财务制度需要顺应体制改革的趋势作自我调整、规划和改进,必须在建设财务管理体制、财务管理内容的完善、财务关系的明晰、财务约束机制的强化等方面做深入的研究与探索,从而建立健全的医院财务管理制度。
The new financial system of the hospital has many differences from the old financial system. The management difficulties in the connection between the old and new financial systems are mainly reflected in the aspects of drug purchase price accounting, accounting and inventory of fixed assets sources, accumulated depreciation, etc. In the theory of financial management Look for effective solutions. The current financial system of the hospital needs to be self-adjusted, planned and improved according to the trend of system reform. It must be thoroughly researched and explored in the aspects of constructing the financial management system, improving the financial management content, clarifying the financial relationship and strengthening the financial restraint mechanism , So as to establish a sound hospital financial management system.