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我国现行的《医院会计制度》于1998年11月17日颁布,并于1999年1月1日起实施。它颁布实施以来,对加强医院经济管理,规范医院财务会计行为起到了非常积极的作用。由于现行医院会计制度是十几年前制定的,这十余年来医院面临的外部政治经济环境和内部管理坏境等发生了很大变化,医院经济业务活动也呈现出复杂多样的形势,医院会计制度逐渐显现出在适用范围、会计科目、会计核算、会计报告等方面的设计缺陷和滞后。因此,完善和修改的需要越来越迫切。
China’s current “hospital accounting system” was promulgated on November 17, 1998 and came into effect on January 1, 1999. Since its promulgation and implementation, it has played a very positive role in strengthening the hospital’s economic management and standardizing the hospital’s financial accounting. As the current hospital accounting system was enacted a dozen years ago, the external political and economic environment and internal management environment experienced by the hospital in the past ten years have undergone great changes. The hospital’s economic business activities have also shown complicated and diverse situations. The accounting system gradually shows the design defects and lags in the fields of application, accounting subjects, accounting and accounting reports. Therefore, the need of improvement and revision is more and more urgent.