配合新医改的新医院会计制度将于2012年1月1日起在全国施行,这必将变革公立医院的财务管理体系,对公立医院的财务管理提出新的要求。一、公立医院资金链的循环系统资金来源——资金投入(人才引进、购买仪器设备、药品)——重点科室、人才建设——公立医院品牌认可度提升——就诊病人增多——资金消耗(成本:人员工资、药品成本、仪器设备折旧费;费用:公务费)——资金 With the new medical reform of the new hospital accounting system will be January 1, 2012 will be implemented throughout the country, which is bound to change the public hospital’s financial management system, the public hospital financial management put forward new requirements. First, the public hospital capital chain cycle system source of funds - capital investment (personnel introduction, purchase of equipment, medicines) - key departments and personnel building - public hospital brand recognition to improve - the number of patients increased - the capital consumption Costs: staff salaries, costs of medicines and equipment depreciation costs; costs: official fees) - funds