论文部分内容阅读
新医改的实施,医院进入了全面深化改革的攻坚期。为配合新医改的顺利实施,新的医院会计制度自2012年1月1日起在全国施行。新形势下,医院如何适应新的会计制度,做好相关业务的核算处理,成为当前学术界主要的研究课题。本文结合工作实际,运用经济学、财务管理学和会计学相关知识,根据新的医院会计制度,对相关会计核算业务进行了系统研究。
The implementation of new medical reform, the hospital entered a crucial period of deepening reform. In line with the smooth implementation of the new medical reform, the new hospital accounting system from January 1, 2012 onwards in the country. Under the new situation, how hospitals adapt to the new accounting system and do a good job of accounting for related businesses have become the major research topics in current academic circles. Based on the actual work, this paper uses the economics, finance management and accounting knowledge to systematically study the related accounting business according to the new hospital accounting system.