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为了适应我国医疗体制改革,从2011年7月1日,在公立医院改革试点城市施行新的《医院会计制度》,以适应外部环境的变化和医疗体制改革,进一步提高财务会计信息的准确性。为了加强医疗机构经济管理,维护公益性提供决策依据,会计核算的谨慎性原则,在新会计制度中得到了进一步体现。
In order to adapt to the reform of China’s medical system, from July 1, 2011, a new “hospital accounting system” will be implemented in the pilot cities of public hospital reform to adapt to changes in the external environment and the reform of the medical system to further improve the accuracy of financial accounting information. In order to strengthen the economic management of medical institutions and safeguard public welfare to provide decision-making basis, the principle of prudence in accounting has been further reflected in the new accounting system.