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现行《医院会计制度》对于规范医院财务管理,提高医院的会计核算质量,均起到了一定的作用。随着社会经济飞速发展,医疗改革步伐加快,它在使用过程中显现局限性。从完善会计制度、改革核算方法等方面入手,有针对性的提出解决问题的对策与建议。
The current “Hospital Accounting System” has played a certain role in regulating hospital financial management and improving the quality of hospital accounting. With the rapid development of the social economy, the pace of medical reform has accelerated and it has shown limitations in its use. Starting from the aspects of improving the accounting system, reforming the accounting method, etc., we have put forward specific countermeasures and suggestions for solving problems.