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随着我国医疗行业的不断发展,我国的新医院会计制度也取得了较长期的发展,因此,医疗行业在社会经济的生活中也起着越来越重要的作用。新修订的《医院会计制度》就能够体现出医疗公益的特点,加强对医院的收支管理以及对成本的核算工作,但在会计制度实行的这3年来还存在着诸多的困难。本文将对新医院会计制度实行过程中存在的问题进行阐述,并提出如何有效的处理这些困难的发生,为我国新医院会计制度的实行提供理论依据,与此同时,也为我国的医疗行业的发展提供了方向。
With the continuous development of medical industry in our country, the accounting system of new hospital in our country has also made a long-term development. Therefore, the medical industry also plays an increasingly important role in the social and economic life. The newly revised “Hospital Accounting System” can reflect the characteristics of medical public welfare, strengthen the revenue and expenditure management and cost accounting of the hospital, but there are still many difficulties in the three years since the implementation of the accounting system. This article will elaborate on the existing problems in the implementation of the new hospital accounting system and put forward how to effectively deal with these difficulties and provide a theoretical basis for the implementation of the new hospital accounting system in our country. At the same time, Development provides the direction.