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《医院财务制度》和《医院会计制度》是根据财政部颁布的《事业单位财务规则》制订的,从1998年开始已经执行了11年的时间,随着社会主义市场经济的发展和医疗卫生体制改革的深入,固定资产管理面临着许多新的问题,而现行制度并不能提供完整的解决问题的办法,所以有必要对现有的管理办法做出调整,以适应目前固定资产管理的需要。我们认为,引入《企业会计准则》,借鉴企业的固定资产管理模式,是解决这些问题的有效措施。因此,现行管理办法要做出如下调整:
The “Hospital Financial System” and “Hospital Accounting System” are based on the “Public Institution Financial Rules” promulgated by the Ministry of Finance and have been implemented for 11 years since 1998. With the development of the socialist market economy and the medical and health system. With the deepening of reform, fixed asset management faces many new problems. However, the current system does not provide a complete solution to the problem. Therefore, it is necessary to make adjustments to the existing management methods to meet the current needs of fixed asset management. We believe that the introduction of “Accounting Standards for Business Enterprises” and the reference to the fixed assets management model of enterprises are effective measures to solve these problems. Therefore, the current management approach should make the following adjustments: