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新《医院财务制度》、《医院会计制度》(以下称新制度 )充分体现了医院财务管理的特色 ,符合建立社会主义市场经济体制的需要 ,与我国公立医院占主导地位的形势相一致 ,解决了一些原制度不能解决的问题 ,但在实施中还存在着一些需要研究和解决的问题。一、修购基金的核算新制度
The new “Hospital Financial System” and “Hospital Accounting System” (hereinafter referred to as the “new system”) fully embody the characteristics of hospital financial management, meet the needs of establishing a socialist market economic system, and are consistent with the situation in which public hospitals in China are dominant. Some problems that cannot be solved by the original system, but there are still some issues that need to be studied and solved in the implementation. First, the new accounting system for repairing funds