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随着市场经济的不断发展,医院规模的不断扩大,财政部于2011年12月31日颁布的新的医院会计制度弥补了原先会计制度的一些缺点,对我国医疗事业的发展有着重要的意义,但是在新制度的实施过程中仍旧存在着一些问题。本文从新医院会计制度的几大变化入手,揭示了新的医院会计制度在实施过程中发现的一些问题,并且针对这些问题作了一些建议。
With the continuous development of the market economy and the continuous expansion of the hospital scale, the new hospital accounting system promulgated by the Ministry of Finance on December 31, 2011 has made up for some shortcomings of the original accounting system and is of great significance to the development of China’s medical undertakings. However, there are still some problems in the implementation of the new system. This article starts with several major changes in the new hospital accounting system, reveals some problems found in the implementation of the new hospital accounting system, and makes some suggestions on these issues.