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财政部与卫生部新修订的《医院会计制度》等五项制度,于2011年7月1日起在公立医院改革国家联系试点城市执行,2012年1月1日起在全国执行。新修订的《医院会计制度》对现行《医院会计制度》进行了全面的修订,强化了预算约束与管理,夯实了资产负债信息,科学界定了收支分类,规范收支核算管理,本文就现行《医院会计制度》实施后体会、新《医院会计制度》的特点等问题展开了研究。
The Ministry of Finance and the Ministry of Health, the newly revised “Hospital Accounting System” and other five systems, from July 1, 2011 onwards in the pilot state of the reform of public hospitals in the implementation of the pilot cities, January 1, 2012 implementation in the country. The newly revised “Hospital Accounting System” comprehensively revised the current “hospital accounting system”, strengthened the budget constraint and management, consolidated assets and liabilities information, scientifically defined the revenue and expenditure classification, and standardized the management of revenue and expenditure. After the implementation of the “hospital accounting system”, the research on the characteristics of the new “hospital accounting system” has been carried out.