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卫生部和财政部于2010年颁布了新的《医院财务制度》和《医院会计制度》,实现了与企业会计准则的准确接轨,而同时医院成本核算工作也越来越受到关注,新的财务灰机制度对医院开展成本核算工作起到了明确的指导作用,本文就对新新财务会计制度下医院的成本核算内容、框架以及方向进行探讨,以为新财务会计制度下医院成本核算提供借鉴。
In 2010, the Ministry of Health and the Ministry of Finance promulgated a new “hospital financial system” and “hospital accounting system” to achieve accurate alignment with the accounting standards of enterprises. At the same time, hospital cost accounting work is also receiving more and more attention. The new finance The gray system plays a clear guiding role in the hospital costing work. In this paper, the cost accounting contents, the framework and the direction of the hospital under the new new financial accounting system are discussed to provide reference for the hospital costing under the new financial accounting system.