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医院新会计制度将于2012年1月1日起全面施行,新制度调整了适用范围,制度设计上体现财务、预算双重管理需求,增加了财政预算改革相关核算内容,包含基建核算内容,合并了医疗药品收支核算,强化了成本核算,建立固定资产折旧制度,规范了科教收支、医疗收入确认、坏账准备、计提医疗风险基金等的会计处理,科目体系及核算内容更加完善,增加了现金流量表等内容,财务报告体系更加完善,并引入注册会计师审计制度。本文结合新旧会计制度从药品核算、成本核
The new hospital accounting system will come into full operation on January 1, 2012. The new system will adjust the scope of application. The system design will reflect the dual requirements of finance and budget management, and increase the budgetary accounting reform related accounting content, including infrastructure accounting and merger Medical expenditure and expenditure accounting, strengthen the cost accounting, the establishment of depreciation of fixed assets system, standardize the science and education, medical revenue recognition, bad debt provision, accrued medical risk fund accounting treatment, subject system and accounting content more perfect, increased Cash flow statement and other content, the financial reporting system more perfect, and the introduction of certified public accountant audit system. This article combines the old and the new accounting system from the medicine accounting, the cost nuclear