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目前新的《企业会计准则》(以下称“新会计准则”)在上市公司正式实施后,医院如何适应新的形势发展和管理的需要,改革现行《医院会计制度》(以下简称“现制度”)成为人们关注的话题。本文从现行会计制度中存在的一些问题出发,指出了医院会计制度借鉴“新会计准则”的必要性,并对医院会计制度应如何借鉴“新会计准则”作出了思考。
At present, the new “Accounting Standards for Business Enterprises” (hereinafter referred to as the “new accounting standards”), after the formal implementation of listed companies, how hospitals adapt to the needs of the new situation and management and reform the current “hospital accounting system” (hereinafter referred to as “ Now system ”) become a topic of concern. Based on some existing problems in the current accounting system, this paper points out the necessity of using the “new accounting standards” in the hospital accounting system and makes some reflections on how the hospital accounting system should learn from the “new accounting standards”.