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财政部会同卫生部等有关部门同步推出了医疗机构财务、会计、注册会计师审计等五项新制度。其中新会计制度于2012年1月1日起在全国执行。新制度充分体现公立医院的公益性特点,强化了医院收支管理和成本核算,在适用范围、会计核算基础、医疗药品收支核算、医疗成本归集核算体系、会计科目和财务报告体系、医院财务报表注册会计师审计等方面进行创新。文章在介绍了新医院会计制度中成本核算重要性的基础上,深入分析了新医院会计制度中关于成本核算规定的变化,并提出如何建立健全医院成本核算体系。
The Ministry of Finance, in conjunction with the Ministry of Health and other relevant departments, launched five new systems of financial institutions, accounting and auditors of certified public accountants simultaneously. The new accounting system will be implemented nationwide on January 1, 2012. The new system fully embodies the public welfare characteristics of public hospitals, strengthen hospital revenue and expenditure management and cost accounting, in the scope of application, accounting basis, medical drugs revenue and expenditure accounting, medical cost accounting system, accounting subjects and financial reporting system, the hospital Financial statements certified public accountant and other aspects of innovation. Based on the introduction of the importance of cost accounting in the new hospital accounting system, the article deeply analyzes the changes in the accounting rules of new hospitals about cost accounting and puts forward how to establish and improve the hospital cost accounting system.