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随着经济社会的不断发展和医疗卫生制度的深入改革,人们对医疗的要求越来越高,为了尽早适应新时期的发展,医疗制度的改革已刻不容缓,尤其是作为医院最重要的财务会计制度。会计制度的改革对医院起着至关重要的作用,使得医院的会计和财务管理更加的健全和完善。本文结合了《医院会计制度》的相关规定,对医院会计制度新的理念进行了有关的阐述和探讨。
With the continuous development of the economy and society and the in-depth reform of the medical and health system, people are increasingly demanding on medical treatment. In order to adapt to the new period of development as soon as possible, the reform of the medical system has become urgent, especially as the hospital’s most important financial and accounting system . The reform of the accounting system plays a crucial role in the hospital, making the hospital’s accounting and financial management more complete and perfect. This article combines the “hospital accounting system” of the relevant provisions of the hospital accounting system, the new concept of the relevant elaboration and discussion.