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现代的医学管理理念要求医院必须要进行清晰的成本核算,这是因为成本核算能够及时而全面的体现医院的管理信息。随着新《医院会计制度》的实施,使医院与企业会计准则成功接轨,医院遵循企业会计准则做账,为医院内部的成本核算提供了根本性的依据。接下来我们将具体分析新医院会计制度改革后,我国医院会计核算中出现的一些问题,针对这些问题,提出了一些优化策略,希望能给正在改革中的医院一些建议,加快医院的改革步伐,更快的适应我国市场经济对医院会计核算的最新要求。
The modern concept of medical management requires the hospital to have a clear cost accounting, because cost accounting can timely and fully reflect the hospital’s management information. With the implementation of the new “Hospital Accounting System”, the success of hospitals and enterprises’ accounting standards and the compliance of the hospital with accounting standards of enterprises have provided a fundamental basis for the cost accounting within the hospital. Next, we will analyze in detail some problems that appear in the hospital accounting after the reform of the new hospital accounting system. In view of these problems, we put forward some optimization strategies, hoping to give some advice to the reforming hospitals, accelerate the pace of hospital reform, Faster to adapt to China’s market economy on the latest accounting requirements of the hospital.