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医院在过去几十年间得到飞速发展。与之相适应的,则是新医院会计制度的制定和实施。与传统的医院会计制度相比,新医院会计制度在会计科目、财务报告体系以及医疗药品收支核算等方面都进行了创新,从而有力促进了医院经营的科学性。本文主要就新医院会计制度的变化、实际操作中存在的问题以及如何解决等问题进行了探讨。
The hospital has seen rapid growth over the past few decades. Corresponding to it, it is the new hospital accounting system formulation and implementation. Compared with the traditional hospital accounting system, the new hospital accounting system has made innovations in accounting subjects, financial reporting system, and medical and pharmaceutical revenue and expenditure accounting, which effectively promoted the scientific operation of the hospital. This article mainly discusses the changes of the new hospital accounting system, the problems in practical operation and how to solve them.