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2012年1月1日,《医院会计制度》全面实施,这不仅是一种制度的演变,更是医疗卫生体制不断改革发展、不断完善以弥补自身缺陷的一个动态的过程。本文基于新医院会计制度,初步探讨新、旧医院会计制度之间的显著的几点区别,从而分析其对现行医院会计运行的影响,以促进现行医院更好地实施新医院会计制度。
On January 1, 2012, the full implementation of the “hospital accounting system” is not only an evolution of the system but also a dynamic process of constantly reforming and developing the medical and health care system and constantly improving itself to make up for its own shortcomings. Based on the new hospital accounting system, this paper initially explores the significant differences between the new and old hospital accounting systems and analyzes their impact on the current accounting operation in hospitals so as to promote the implementation of the new hospital accounting system in current hospitals.