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2010年,我国卫生部携手财政部开始加强对医院财务制度的管理力度,系统地修订了旧有的医院财务制度,修订后的新医院财制度明确指出医院财务准则与企业实现局部接轨。在这种情况下,医院要根据新财务制度的要求调整自身的成本核算,并完善成本核算的具体内容和具体措施,以便准确、真实地反映和改进医院成本核算工作。
In 2010, China’s Ministry of Health and the Ministry of Finance started to step up the management of the hospital’s financial system, systematically revised the old hospital’s financial system, and revised the new hospital’s financial system clearly pointed out that the hospital’s financial standards and enterprises to achieve local convergence. Under such circumstances, the hospital should adjust its own cost accounting according to the requirements of the new financial system and improve the specific content and specific measures of cost accounting in order to accurately and truly reflect and improve the hospital cost accounting work.