按照国家相关要求,于2012年1月1日开始实行新的医院和基层医疗卫生机构财务、会计制度,各地顺利做好了新老制度的衔接过渡。新制度实施前,组织会计人员参加省、市卫生系统财务会计制度培训,做好新旧制度衔接准备工作,全面清查、盘点和核实单位资产以及负债情况,按原制度规定将清查和盘点事项进行了处理,按新制度要求重新分类各项资产。结合我市实行新会计制度前后的工作,在实际操作中,发现存在部分与医院发生的实际经济业务不很相符合情况,不符合会 In accordance with the relevant state requirements, on January 1, 2012, the new hospital and primary health care institutions’ financial and accounting systems began to be implemented, and the convergence transition between the new and old systems was smoothly completed throughout the country. Before the implementation of the new system, accounting personnel to participate in the provincial and municipal health and financial accounting system training, make preparations for the convergence of old and new systems, a comprehensive inventory, inventory and verification of assets and liabilities of the unit, according to the original system will inventory and inventory matters Processing, according to the new system reclassify the assets. Combined with the implementation of the new accounting system before and after the city’s work, in actual operation, found that there are some hospitals and the actual economic business does not match the situation, does not meet the