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随着医疗改革的不断深入,医院运营的内外部环境都发生了巨大的变化,这对于公立医院的运营造成了巨大的挑战。针对以上情况,我国颁布了新的《医院会计制度》和《医院财务制度》,意在通过合理完善医院的财务会计管理制度,来加强对医院的财务监管,从而建立和完善医院的经济运行机制。对于医院而言,做好新老制度的衔接便显得十分重要。
With the deepening of medical reform, great changes have taken place in the internal and external environment of hospital operation, which poses a huge challenge to the operation of public hospitals. In view of the above, our country promulgated a new “hospital accounting system” and “hospital financial system”, intended to strengthen the financial supervision of the hospital by rationalizing the hospital’s financial and accounting management system so as to establish and improve the hospital’s economic operation mechanism . For the hospital, it is very important to make good the connection between the old system and the new one.