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随着医疗改革的不断推进,医院财务会计制度不断完善。在新的财务会计制度下,逐步提高医院财务管理水平,建立会计制度、内部控制制度、固定资产管理制度和成本预算管理制度,加强内部审计和财务分析,逐步改进医院财务报告分析体系。本文从加强医院财务管理的角度,首先对医院财务会计制度和医疗改革的背景进行了论述,对医院财务管理中存在的问题进行了深入分析,并针对这些问题提出了改善财务管理问题的意见建议。
With the continuous advancement of medical reform, the hospital’s financial accounting system has been continuously improved. Under the new financial accounting system, the level of hospital financial management will be gradually raised, and the accounting system, internal control system, fixed assets management system and cost budget management system will be gradually established. The internal audit and financial analysis will be strengthened to gradually improve the hospital’s financial reporting analysis system. This article from the perspective of strengthening the hospital financial management, first of all, the hospital financial accounting system and the background of medical reform were discussed, the hospital financial management problems in-depth analysis, and for these problems put forward suggestions to improve the financial management issues .