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通过总结新医院财会制度实施过程中遇到的问题,研究新制度下所呈现的医院会计信息状态,探讨性地提出修订制度的意见和建议,使医院会计信息为下一步新医改在考察公立医院资金使用效益、投入—产出效益分析、医疗全成本核算等方面提供可靠的、准确的数据支撑。
By summarizing the problems encountered in the implementation of the new hospital accounting system, this paper studies the status of hospital accounting information presented under the new system, and puts forward the opinions and suggestions of the revision system tentatively so that the hospital accounting information is the next step of new medical reform in examining public hospitals Capital utilization efficiency, input-output benefit analysis, medical full-cost accounting and other aspects to provide reliable and accurate data support.