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中国正在逐步深化医疗卫生体制改革,中国财政部还不断地完善改进了上世纪末开始执行的《医院会计制度》。国家还实行了修订后的医院会计制度,这样就可以极大地促进公立医院在管理体制以及经济运行方法的进步,进而满足这些变化的要求。文章概况地论述了原先的医院会计制度,并指出了他们的局限性,在此基础上,还分析和提出了医院会计制度改革的若干视角和会计理念的最新动向。
China is gradually deepening the reform of the medical and health system. The Chinese Ministry of Finance has also continuously improved and perfected the “hospital accounting system” that was put into effect at the end of the last century. The state also introduced a revised hospital accounting system, so that public hospitals can greatly promote the progress of the management system and methods of economic operation, so as to meet the requirements of these changes. The article briefly discusses the original hospital accounting system and points out their limitations. On this basis, it also analyzes and puts forward some perspectives on the reform of the hospital accounting system and the latest trends in accounting philosophy.