论文部分内容阅读
以往我国国内医疗市场是在政府的怀抱里缺乏竞争长大的,在1990年国务院制定的《关于城镇医疗卫生体制改革的指导意见》中明确提出医院按营利与非营利两类进行管理。随着改革的不断深入,面对加入WTO以后带来的机遇与挑战使得我国的医院处在十分关键的时期。沿袭多年的医疗服务格局已被打破,社会资本举办的种类民营医院将在以后的医疗保健中起到越来越重要的作用。入世将给我国卫生服务部门提供新的发展机遇,同时也不可避免地会带来巨大冲击,而医院管理水平的高低直接影响其发展前景,在一定程度上决定着医院的前途和命运。本文将探讨会计在医院管理中的作用以及社会发展对会计人员的要求。
In the past, China’s domestic medical market was in the absence of competition in the government’s arms. In 1990, the “Guidance Opinion on the Reform of Urban Health Systems” formulated by the State Council clearly stated that hospitals should be managed in both profit and non-profit categories. With the continuous deepening of reforms, the opportunities and challenges brought by the accession to the WTO have made our hospitals at a critical time. The pattern of medical services that has followed many years has been broken, and private hospitals of the kind held by social capital will play an increasingly important role in the future health care. China’s accession to the WTO will provide new opportunities for the development of health services in China, and it will inevitably bring about huge impacts. The level of hospital management will directly affect its development prospects, and will determine the future and destiny of the hospital to a certain extent. This article will discuss the role of accounting in hospital management and the social development requirements for accountants.