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本文主要对2009年发布的《医院会计制度》(征求意见稿)的两个基本问题进行辩证分析。征求意见稿是对医疗机构改革需要的反映,在会计核算基础、会计报表种类、会计科目设置等方面对现行制度进行了改进,比较符合医疗机构现阶段的发展需求。研究认为,为了提高《医院会计制度》的逻辑合理性和科学性,征求意见稿在两个基本方面需要进一步完善,借鉴《基本会计准则》和“资产负债观”的合理内容。
This article mainly dialectically analyzes two basic issues of the “Hospital Accounting System” (Exposure Draft) released in 2009. The draft is a reflection of the need for the reform of medical institutions. The current system has been improved in the aspects of accounting basis, types of accounting statements and the setting of accounting subjects, which are more in line with the development needs of the medical institutions at this stage. The study suggests that in order to improve the logical rationality and scientificity of the “hospital accounting system,” the draft of opinion needs to be further improved in two basic aspects, drawing on the reasonable content of the “Basic Accounting Standards” and the “Asset and Liability Viewpoint.”