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伴随医院会计管理制度的逐步更新改革,为适应市场经济需要,跟上时代步伐,医院只有创新经营理念,采用优质的核算方式,更新报表系统,方能实现医院会计工作的健全、完善、规范发展。该文就医院会计制度改革特征、内涵展开探讨,并明确了制度改革环境下医院完善发展科学途径策略。对提升医院经营建设水平,优化财会管理,创设显著的经济效益与社会效益,有重要的实践意义。
With the gradual reform and reform of hospital accounting management system, in order to meet the needs of the market economy, keep pace with the times, the hospital only innovative business philosophy, using high-quality accounting methods, update the reporting system in order to achieve the hospital accounting sound, perfect and standardized development . This article discusses the characteristics and connotation of the hospital accounting system reform, and clarifies the hospital’s strategy of perfecting and developing the science under the institutional reform environment. It is of important practical significance to improve the level of hospital management, optimize accounting management, and create significant economic and social benefits.