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为适应医疗卫生事业发展和账务管理制改革,以及应对医院发展过程中产生的财务核算和监管等问题,2010年12月,财政部与卫生部联合修订颁发《医院财务制度》和《医院会计制度》,本文将从新制度改革内容切入,分析两部委对医院财务管理工作新要求,探讨今后医院财务工作的重点。
In order to meet the development of medical and health services and the reform of the accounting management system, as well as financial accounting and supervision in the hospital development, in December 2010, the Ministry of Finance and the Ministry of Health jointly revised and issued the “Hospital Financial System” and “Hospital Accounting System ”, this article will cut through the content of the new system reform, analyze the new requirements of the two ministries on the hospital’s financial management and explore the focus of the hospital’s financial work in the future.