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随着我国医疗体制改革的不断延伸、公立医院改革的推进,近年来医院日常事务的运行越来越接近企业模式,而旧的医院会计制度却依然将医院按照事业单位模式规范,所以旧的医院会计制度已经不能在满足现代医院的发展需求。自二零一零年十二月三十一日,我财政部颁布了医院新会计制度,并要求试点城市公立医院自二零一一年七月一日起必须执行该制度,自二零一二年一月一日起,全国所有医院必须执行该制度。医院新会计制度的提出有利于现代医院财务系统的全面管理,有利于提高医院的财务管理水平。本文将从会计制度适用范围、固定资产折旧计提、药品收入科目的取消、财务报表的增加、医院成本管理的增加、强化预算管理以及医院财务评价体系这七个方面对新旧会计制度进行对比分析。
With the continuous extension of the medical system reform in our country and the promotion of public hospital reform, the routine operation of the hospital has become more and more close to the business model in recent years. However, the old hospital accounting system still rules the hospital in accordance with the model of the public institution. Therefore, Accounting system can no longer meet the development needs of modern hospitals. Since December 31, 2010, the Ministry of Finance has promulgated a new hospital accounting system and has requested that pilot city public hospitals be required to implement the system since July 1, 2011. Since 2011, Since January 1, 2002, all hospitals across the country must implement the system. The proposed new hospital accounting system is conducive to the overall management of the modern hospital financial system, help to improve the hospital’s financial management. This article compares the old and new accounting systems from seven aspects: the scope of accounting system, the depreciation provision of fixed assets, the cancellation of medical income accounts, the increase of financial statements, the increase of hospital cost management, the strengthening of budget management and the hospital financial evaluation system .