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关于新的医院财务、会计制度在贯彻过程中尚存在的问题,文章认为主要有以下几点:新医院财务、会计制度的实施使医院财务人员工作量增加,财务人员负担加重;两个制度执行进度不一;医院信息管理系统、会计核算软件有待统一和完善;制度的缺失导致药品核算办法不统一;固定资产管理办法的改变导致部分医院负债率提高,影响今后医院融资;医院全成本核算看法不一,有待进一步提高认识;没有基本数字报表,不利于财务分析。
About the new hospital finance, the accounting system in the implementation process of the existing problems, the article that the main points are as follows: the implementation of the new hospital finance, accounting system to increase the workload of the hospital financial staff, financial staff burden; the implementation of the two systems The progress is different; hospital information management system, accounting software needs to be unified and perfected; the lack of system led to drug accounting methods are not unified; changes in fixed asset management methods led to some hospitals increased debt ratio, the impact of future hospital financing; hospital full cost accounting Different, pending further improvement of understanding; no basic digital statements, is not conducive to financial analysis.