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随着社会的发展,我国医疗卫生事业的发展也越来越快,关于医疗卫生事业的体制改革工作不断深化,为适应现代医疗事业的发展,我国财政部会计司在2009年8月印发了有关医院会计制度改革的《关于印发<医院会计制度>(征求意见稿)的通知》。我国医疗卫生体制长期以来都在做不断地改革和调整,而此“意见稿”的发布则标志着我国财务部为推进医院会计制度的改革而又向前迈进了一步,我国医疗会计体制改革也取得了进一步地发展。文章从我国医院会计制度改革的背景出发,通过阐述医院会计制度改革对于医院会计理念发展的具体体现,分析了在新的医院会计制度下医院会计理念的新进展。
With the development of society, the development of medical and health undertakings in our country is also getting faster and faster. The institutional reform on medical and health undertakings is deepening constantly. In order to meet the development of modern medical undertakings, the accounting department of the Ministry of Finance of our country issued in August 2009 Notice on Printing and Distributing the “Hospital Accounting System” (Draft for Comment) in the Reform of Hospital Accounting System. China’s medical and health system has been constantly reformed and adjusted, and the promulgation of this “draft” marked a step forward for the reform of the hospital accounting system in China’s Ministry of Finance. China’s medical accounting system The reform has also made further progress. Based on the background of the hospital accounting system reform in our country, the article expounds the concrete manifestation of the development of hospital accounting concept by the reform of the hospital accounting system, and analyzes the new progress of the hospital accounting concept under the new hospital accounting system.