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国家制定相关政策与制度对医院的财务会计制度作出了新的调整与修订,在很大的程度上完成了与企业的会计准则接轨工作,使国家各行业的会计制度有了统一的规范。在这样的背景下,医院的成本核算也要进行相应的调整以便于新政策的执行。本文主要论述了在新财务会计制度下的医院成本核算的相关内容与细节的调整,以期能够为医院实现全面的改革提供些许理论参考。
The state has formulated relevant policies and systems to make new adjustments and revisions to the hospital’s financial and accounting systems. To a large extent, it has completed the integration with the accounting standards of enterprises and standardized the accounting system of various industries across the country. In this context, the hospital’s cost accounting should be adjusted accordingly in order to facilitate the implementation of the new policy. This article mainly discusses the adjustment of the contents and details of the hospital costing under the new financial accounting system in order to provide some theoretical reference for the hospital to achieve a comprehensive reform.