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随着我国医学科技的不断发展以及社会经济的不断进步,传统制度下的医院会计核算方式已经不能够适应如今这个高速发展的社会,因此,需要制度的创新,在相关人员的不断努力下,如今的医院会计核算已经按照新的会计制度执行了,其创新点主要在计算机体制以及方法,会计河段的体系以及适用的范围等进行了相应的调整工作,虽然改动的不是很大,但是却能够让医院当前的会计核算变得更加的科学和高校。本文主要对传统会计制度下医院会计核算的弊端进行分析,并对新会计制度下医院会计核算的优势进行探究,以此来更好的促进我国医院事业的发展。
With the continuous development of medical science and technology in our country and the continuous improvement of social economy, the hospital accounting method under the traditional system can no longer adapt to today’s rapidly developing society. Therefore, institutional innovations are needed. With the continuous efforts of related personnel, Of the hospital accounting has been implemented in accordance with the new accounting system, and its innovation mainly in the computer system and method, the accounting system of the river and the scope of the appropriate adjustments made, although the change is not great, but it can Make the hospital’s current accounting more scientific and college. This article mainly analyzes the malpractices of hospital accounting under the traditional accounting system and explores the superiority of the hospital accounting under the new accounting system in order to better promote the development of hospital in our country.