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长期以来,我国医院没有一套适合自己工作特点的会计制度,而是一直沿用行政事业单位的预算会计制度,财务管理办法也不够完整。为适应卫生改革的形势、满足医院财务管理和会计核算的需要,卫生部、财政部根据各地的要求,并经过广泛的调查研究和一定范围的试验,于1988年2月颁发了《医院财务管理办法》和《医院会计制度》。其中《医院会计制度》将于1989年试行。现将管理办法和会计制度分别简介如下: 一、《医院财务管理办法》根据医院管理的实际需要,《医院财务管理办法》(以下简称《办法》)共分为十章:一、总则,二、财会机构和财会人员,三、预算管理,四、收入管理,五、支出管理,六、财产物资管理,七、货币资金管理,八、
For a long time, our country’s hospital does not have a set of accounting system that suits the characteristics of its work. Instead, it has always followed the budget accounting system of administrative institutions and its financial management methods are not complete enough. In order to meet the situation of health reform and meet the needs of the hospital’s financial management and accounting, the Ministry of Health and the Ministry of Finance issued the “Financial Management of the Hospital in February 1988 according to the requirements of various places and through extensive investigations and studies and a range of tests. Measures ”and“ hospital accounting system. ” The “hospital accounting system” will be piloted in 1989. Now the management methods and accounting systems are as follows: First, the “hospital financial management approach” According to the actual needs of hospital management, “Hospital Financial Management Measures” (hereinafter referred to as “measures”) is divided into ten chapters: First, , Accounting and accounting personnel, three, budget management, four, revenue management, five, expenditure management, six, property and materials management, seven, monetary and monetary management, eight,