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2012年,北京市市属医疗机构全面执行新的医院财务制度和会计制度。根据上级主管部门要求,北京市属医院将按月度产出5类32张成本报表。如何正确、有效的产出32张成本报表,是对我市医院财务工作者的巨大挑战。只有充分领会32张报表的表内、表间关系,充分领会上级主管部门的设计思路与报送要求,才能更好、更精确的产出医院成本报表。笔者结合自身工作经验,从新旧制度变化对北京市属医疗机构成本核算工作的影响、具有北京特色的5类32张成本报表、医院实际工作中应着重关注的事项三方面进行思考与研究,以期达到正确、有效产出成本报表的目的。
In 2012, municipal medical institutions in Beijing fully implemented the new hospital financial system and accounting system. According to the requirements of higher authorities, Beijing Municipal Hospital will produce 5 types of 32 cost statements monthly. How to correctly and effectively output 32 cost statements is a great challenge to the hospital financial workers in our city. Only fully understand the 32 statements in the table, the relationship between the table, fully understand the design and reporting requirements of higher authorities in order to better and more accurate output of hospital cost statements. The author combines his own work experience, from the changes of the old and new institutional changes in the cost of medical institutions in Beijing is the impact of the Beijing with the characteristics of the five types of 32 cost statements, the actual work of the hospital should focus on the three aspects of thinking and research, Achieve the correct and effective output cost statement purposes.