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为适应医疗卫生制度改革中医院管理的需要,近些年我国展开了对医院会计制度改革的探索。通过运用相关会计理论知识,作者对现行医院会计制度中会计设置、会计核算、会计报表等方面存在的问题进行了具体分析,进而提出对我国医院会计改革有借鉴意义的一些建议,希望对我国医疗卫生事业的发展起到积极的推动作用。
In order to meet the needs of hospital management in the reform of medical and health system, in recent years, China has carried out an exploration of the reform of hospital accounting system. Through the use of relevant accounting theory, the author makes a concrete analysis of the existing problems in accounting system, accounting and accounting statements in the current hospital accounting system, and then puts forward some suggestions on how to refer to the hospital accounting reform in our country. Health development has played a positive role in promoting.