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我国政府为加强对医院财务制度的管理力度,我国卫生部和财务部,于2010年,对原有的医院财务制度和会计制度进行了全面的修订。在这种情况下,医院根据新的财务会计制度进行会计工作的调整成为医院财务方面的主要任务。成本核算作为医院财务会计工作的重要组成部分,更加需要根据新的财务会计制度进行调整。
In order to strengthen the management of the hospital’s financial system, the Chinese government conducted a comprehensive revision of the original hospital financial system and accounting system in 2010 by the Ministry of Health and the Ministry of Finance. Under such circumstances, the hospital’s adjustment of accounting work under the new financial accounting system has become the hospital’s major financial task. Cost accounting as an important part of the hospital’s financial accounting, more need to be adjusted according to the new financial accounting system.