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随着社会的不断进步和发展,社会生活中各项规章制度都得到了很好的完善,能够适应当前社会的发展情况,对人们的权益做出了全方位的保护。医院作为我国的主要医疗事业单位,其财务会计管理情况直接关系到医院能否进行正常的运转,因此对医院的成本进行有效的财务核算很有必要。我国为完善医院相关的成本管理制度,对医院财务制度和会计制度重新进行了修订,对一些具体的财务核准问题做出了明确的规定和分析,能够有效的指导当前医院进行相关成本核算工作。
With the constant progress and development of society, all the rules and regulations in the social life have been well perfected, and are able to adapt to the current social development and provide all-round protection of people’s rights and interests. Hospital as the main medical institution in our country, its financial accounting management is directly related to the normal operation of the hospital, so it is necessary to carry out effective financial accounting on the cost of the hospital. In order to improve the hospital-related cost management system, China has re-amended the hospital’s financial system and accounting system, and has clearly defined and analyzed some specific financial approval issues, which can effectively guide the current hospital to carry out related cost accounting.