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近几年来,随着社会经济与科学技术的迅速发展,我国的财务会计制度也在不断的发展和创新之中得到了日益广泛的推广,各行各业的成本核算工作都离不开一套科学的财务会计制度,医院也不例外。旧的医院财务会计制度随着我国医疗卫生事业的不断发展已经逐渐不再适用于其成本核算工作,为了进一步规范医院的成本核算工作、提高其会计信息质量,我国财政部联合卫生部于2010年制定了新医院财务会计制度,并于2012起正式在全国范围内施行。本文主要针对新医院财务会计制度下的成本核算工作进行浅要探析。
In recent years, with the rapid development of social economy and science and technology, China’s financial accounting system has also been increasingly widely promoted in the constant development and innovation. Cost accounting in all walks of life can not be separated from a set of science The financial accounting system, the hospital is no exception. With the continuous development of medical and health care in our country, the old hospital financial accounting system has been gradually no longer applicable to its cost accounting work. In order to further standardize the cost accounting of hospitals and improve the quality of accounting information, the Ministry of Finance of the People’s Republic of China Developed a new hospital financial accounting system, and in 2012 officially implemented throughout the country. This article mainly analyzes the cost accounting under the new hospital financial accounting system.