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适应医疗卫生改革的深入发展,医院会计制度也需要随之发生变革,只有医院明确会计监督的透明化、配置的信息化、实力化的运营理念。可以有效推动医院的会计事业向前发展。本文在对会计制度变革进行分析的基础上来确定医院的会计的理论发展的方向。指出了可以操作的、实力化的、信息和透明化的发展理念方向。探索出医院会计变革制度,制定出会计最新发展的理念,医院的改革水平得到了不断提升,这样才能强化医院财务管理能力。
Adapting to the further development of health care reform, the hospital accounting system also needs to change with it. Only the hospital clarifies the transparency of accounting supervision, the configuration of informationization and the strength of operation philosophy. Can effectively promote the hospital’s accounting career to move forward. Based on the analysis of the changes in the accounting system, this paper determines the direction of the theoretical development of the hospital’s accounting. Pointed out that the operational direction, strength, information and transparency of the concept of development. Explore the hospital accounting system, to develop the concept of the latest accounting development, the hospital’s reform has been continuously improved, so as to strengthen the hospital’s financial management capabilities.