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近年来,随着我国体制的不断改革,事业单位也开始被推向市场,许多事业单位的财务管理环境发生了根本性的变化,特别是医疗卫生事业单位的财务管理环境变化得较为严重。面对市场经济激烈的竞争,医疗事业单位目前的会计体系、财务体系无法适应市场的变化,对医疗卫生事业单位的财务管理进行改革已刻不容缓,是医疗卫生事业单位财务人员所必须尽早进行的工作。笔者根据自己的一些工作经验,谈谈自己对医疗卫生事业单位财会体系改革的一些个人看法,希望对大家有所帮助。
In recent years, with the continuous reform of our country’s system, institutions have begun to be brought to the market. The financial management environment of many institutions has undergone fundamental changes. Especially, the financial management environment of the medical and health institutions has changed more seriously. Faced with fierce competition in the market economy, the current accounting system and financial system of medical institutions can not adapt to changes in the market. It is an urgent task to reform the financial management of medical and health institutions, which must be carried out as soon as possible by financial officers of medical and health institutions . Based on some of my own work experience, I talk about my own personal opinions on the reform of the accounting system of medical and health institutions, and I hope it will be helpful to everyone.