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因社会主义市场经济发展及医院自身发展需求,医院会计制度的改革是必然的选择。但新医院会计制度自2012年在全国范围内实施以后,经多方反映,其在实施过程中仍存在许多问题。所以,本文笔者就其实施过程中的一些阻力和问题,从新旧医院会计制度内容增减对比的角度进行简要的阐述分析,并针对这些问题提出一些较为可行的意见。
Due to the development of the socialist market economy and the development of the hospital itself, the reform of the hospital accounting system is an inevitable choice. However, since the new hospital accounting system was implemented nationwide in 2012, it has been reflected by many parties that many problems still exist in its implementation. Therefore, the author of this paper, on the implementation of some of its resistance and problems, the old and new hospital accounting system from the perspective of the increase or decrease of the content of a brief analysis, and put forward some more feasible advice on these issues.