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近几年,国家不断对医疗体制进行改革,在2012年就颁布了新的《医院会计制度》和《医院财务制度》。新的财务会计制度不仅能够促进医院的正常运行,而且还对医院的会计核算提供了实施依据。随着新的财务会计制度的实施,医院要想与社会发展相适应就必须在会计核算中做出相应的改变,从而来保证医院管理的完善。本文主要对医院会计核算的现状进行分析,并简要阐述了新财务会计制度对医院会计核算的相关影响。
In recent years, the state has continuously reformed the medical system and promulgated a new “hospital accounting system” and “hospital financial system” in 2012. The new financial accounting system can not only promote the normal operation of the hospital, but also provide the basis for the implementation of the hospital’s accounting. With the implementation of the new financial accounting system, if the hospital wants to adapt to the social development, it must make the corresponding changes in the accounting, so as to ensure the perfect hospital management. This paper analyzes the current status of hospital accounting, and briefly describes the new financial accounting system on the impact of hospital accounting.