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为了更好的规范我国医院财务管理工作,制定统一管理标准,加强财务管理工作的操作性,我国在2011年颁发了《医院会计制度》和《医院财务制度》,并于第二年在全国开始全面执行。新制度的颁布进一步规范了医院的财务管理工作,如何在新财务会计制度下更好的完成医院成本管理工作,提高成本核算的准确性和真实性,推动医院财务成本管理工作更加规范成为当前很多医院管理层急需解决的问题。本文针对新财务会计制度特点,就如何加强医院成本管理工作进行分析,并提出了有效的对策。
In order to better standardize the financial management of hospitals in our country, formulate unified management standards and strengthen the operability of financial management, China issued “Hospital Accounting System” and “Hospital Financial System” in 2011 and started the nationwide in the following year Fully implemented. The promulgation of the new system to further standardize the hospital’s financial management, how to better complete the hospital cost management under the new financial accounting system, improve the accuracy and authenticity of cost accounting, and promote the hospital’s financial cost management more standardized become the current Hospital management urgently need to solve the problem. In this paper, according to the characteristics of new financial accounting system, this paper analyzes how to strengthen hospital cost management and puts forward effective countermeasures.