论文部分内容阅读
由财政部、卫生部新修订的《医院财务制度》(财社[2010]306号)和《医院会计制度》(财会[2010]27号)已于2011年7月1日起在公立医院改革国家联系试点城市执行,自2012年1月1日起在全国除基层医疗卫生机构以外的各级各类独立核算的公立医院实行。为了便于执行落实,财政部还以《新旧医院会计制度有关衔接问题的处理规定》(财会[2011]5号)文件形式对具体的过程和账
The “Hospital Financial System” (Cai Shui [2010] No. 306) and the “Hospital Accounting System” (Cai Kuai [2010] No. 27), newly revised by the Ministry of Finance and Ministry of Public Health, have been in public hospital reform since July 1, 2011 The state-linked pilot cities will be implemented from January 1, 2012 onwards in all public hospitals at all levels except for primary health care institutions. In order to facilitate the implementation of the implementation, the Ministry of Finance has also adopted the “Provisions on the Handling of Cohesion Issues in the Accounting System of Old and New Hospitals” (Cai Kuai [2011] No. 5)