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为了适应医院卫生体制改革,有效促进医院财务工作的发展,2012年我国实施新医院财务会计制度。它升级和改进了旧财务会计制度,将权责发生制作为医院会计核算的基础和核心,对医院财务工作的预算管理、风险防范等很多方面提出了相应的要求。在新医院财务会计制度的背景下,医院把握财务工作的重点,加强预算管理、债务管理和成本管理,完善财务报告制度,使医院的财务工作能够更好地发展。
In order to adapt to the reform of hospital health system and effectively promote the development of hospital finance, in 2012 China implemented the new hospital financial accounting system. It has upgraded and improved the old financial accounting system, made the accrual basis as the basis and core of hospital accounting, and put forward the corresponding requirements in many aspects such as the budget management and risk prevention of hospital financial work. Under the background of the new hospital’s financial accounting system, the hospital grasps the key points of financial work, strengthens budget management, debt management and cost management, and improves the financial reporting system so that the hospital’s financial work can be better developed.