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我国创立了新式的医院会计制度,在现阶段已经推广到了大部分的公立医院,医院财务方面的制度越来越规范。新会计制度的产生可以说既有旧制度的影响,同时融合来自医院的各种新理念,也考虑了医院在财务发面发生的很多具体问题。新的会计制度既继承了医院原有的会计制度,也发展了旧的会计制度,进行了很多的创新。新会计制度有效地指导了医院的财务会计工作。本文分析了新会计制度所存在的问题,然后有针对性地提出了改进意见。
China has created a new type of hospital accounting system, which has been extended to most public hospitals at this stage, and the hospital financial system has become more and more standardized. The emergence of the new accounting system can be said that both the impact of the old system, while incorporating various new ideas from the hospital, but also considered the hospital in the financial development of many specific issues. The new accounting system not only inherited the hospital’s original accounting system, but also developed the old accounting system, a lot of innovation. The new accounting system has effectively guided the hospital’s financial and accounting work. This article analyzes the problems existing in the new accounting system, and then puts forward some suggestions for improvement.