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为了适应快速发展的经济形势,我国政府加大和深化了事业体制的财会体系改革力度和深度,与此同时,医疗卫生事业单位的财会体系也进行了相应了变革。改革力度和深度的加大和深化必然要求医疗卫生事业单位的会计工作要具备与之相应的工作水平,会计工作人员的业务水平、专业知识能力以及职业判断水准也需要进行必要的优化和提高来适应改革的需求。在本文中,笔者着重分析和探讨了新的历史形势下医疗卫生事业单位财会体系变革的若干问题。
In order to meet the rapidly developing economic situation, our government has intensified and deepened the intensity and depth of the reform of the accounting system of the business system. At the same time, the financial and accounting system of the medical and health institutions has also undergone corresponding changes. The intensification and deepening of reform and depth will inevitably require the accounting work of medical and health institutions to have corresponding levels of work. The professional level, professional knowledge and professional judgment of accounting staff also need to be optimized and improved to meet the requirements Demand for reform. In this article, the author focuses on analyzing and discussing some problems in the reform of accounting system of medical and health institutions under the new historical situation.