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中国医院会计制度经过50年的发展,从计划经济的预算会计模式,逐渐向市场经济的企业会计模式转变。本文梳理了医院会计的发展轨迹,从医院会计制度的建立、颁布、实施,到新会计制度的变革,从其发展过程中依次展示了医院会计隶属于政府会计阶段,以及与政府会计逐渐分离形成独立的会计体系,颁布《医院财务制度》和《医院会计制度》并不断改革与变迁阶段,从而确立医院独立会计体系的地位,不仅阐述了医院会计变迁的过程,同时将医院会计制度发展所产生的影响进行了总结,为医院会计制度研究和发展提供丰富的内涵。
After 50 years of development, China’s hospital accounting system has gradually shifted from the budgetary accounting mode of planned economy to the accounting mode of market economy. From the establishment, promulgation and implementation of the hospital accounting system to the reform of the new accounting system, this paper shows the hospital accounting under the government accounting stage and the gradual separation from the government accounting Independent accounting system, promulgated the “hospital financial system” and “hospital accounting system” and continuous reform and changes in the stage, so as to establish the independent accounting system of the hospital status, not only elaborated the process of hospital accounting changes, while the hospital accounting system developed The summary of the impact of the hospital accounting system for the research and development to provide rich content.