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随着我国市场经济的快速发展和医疗卫生管理体制的不断深化改革,旧制度渐渐难以满足新形势下推进公立医院改革、加强公立医院成本与绩效管理的要求。因此,财政部于2010年12月31日制定发布了新的《医院会计制度》,它对加强公立医院成本核算、推行绩效考核有着重大的意义,为我国其他非营利组织今后的会计改革提供积极示范效应。本文比较新旧制度,具体分析新《医院会计制度》到底新在哪里。
With the rapid development of China’s market economy and the continuous deepening reform of the medical and health management system, the old system gradually becomes difficult to meet the requirements of promoting public hospital reform under the new situation and strengthening the cost and performance management of public hospitals. Therefore, the Ministry of Finance formulated and promulgated a new “hospital accounting system” on December 31, 2010, which is of great significance to strengthening public hospital cost accounting and implementing performance appraisal, and providing positive contributions to the future accounting reform of other non-profit organizations in China Demonstration effect. This article compares the old system with the new one, and analyzes in detail the new “hospital accounting system” in the end.