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医院是我国社会基础设施中的重要组成部分,对社会福利水平的提高和社会进步具有重要的影响作用。国家重视医院制度的改革,重视医院财务管理工作质量的提高,因此先后颁布了新的《医院会计制度》以便对现行医保结算方式进行优化。在这样的背景下,本文将从新《医院会计制度》内容入手,分析医院会计制度改革后对医院会计核算工作的影响,进而提出相应的改进措施。
Hospitals are an important part of China’s social infrastructure and have an important impact on the improvement of social welfare and social progress. The state attaches great importance to the reform of the hospital system and attaches great importance to the improvement of the quality of the hospital’s financial management work. Therefore, it has promulgated a new “hospital accounting system” in order to optimize the existing medical insurance settlement methods. In this context, this article will start with the new “hospital accounting system” content, analyze the impact of the hospital accounting system reform on the hospital accounting work, and then put forward the corresponding improvement measures.