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随着我国市场经济不断完善,对医院的会计制度进行了修改,新医院会计相关制度的实施,顺应了现代卫生事业发展方向,在新会计制度下,医院要获得可持续生存发展,需要在管理当中不断挖掘潜在的效益,引入管理会计,完善传统的成本管理及财务会计,强化内外监控机制,确保财务信息的准确性,并为管理会计实施奠定基础,本文就医院新会计制度下的管理会计进行了思考讨论。
With the constant improvement of the market economy in our country, the hospital’s accounting system has been revised. The implementation of the accounting-related system in the new hospital conforms to the development direction of modern health. Under the new accounting system, the hospital needs to be managed in a sustainable manner Which constantly tap potential benefits, the introduction of management accounting, improve the traditional cost management and financial accounting, strengthen internal and external monitoring mechanism to ensure the accuracy of financial information, and lay the foundation for the implementation of management accounting, hospital management accounting under the new accounting system Have a discussion of thinking.