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医院由于体制和业务的特殊性,因此在会计制度的制定和执行中存在着诸多的问题,这也是制约医院业务市场化和管理科学化发展的因素。一方面,医院会计制度的成本核算一直是难以突破的瓶颈。另一方面,内部审计的管理活动在医院的推行也受到多方的压力而难以有效地推进。此外,新医院会计制度推行5个年度以来,相对于旧制度来说巨大的变化使得会计制度过渡过程中矛盾频现。对于医院会计制度核算中存在的诸多问题,必须采取积极的改进措施来应对。
Due to the particularity of the system and business, the hospital has many problems in the formulation and implementation of the accounting system, which is also a factor that restricts the marketization of the hospital business and the scientific management development. On the one hand, the cost accounting of the hospital accounting system has been a bottleneck difficult to break through. On the other hand, the implementation of internal audit management activities in hospitals is also subject to various pressures and can not be effectively promoted. In addition, since the implementation of the new hospital accounting system in the past five years, the huge changes in the old system have led to frequent conflicts in the transition of the accounting system. For many problems existing in the accounting of hospital accounting, we must take positive improvement measures to deal with.