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医院是个特殊的事业单位,为人民群众默默的服务,随着社会不断进步,经济快速发展,医院间的市场竞争愈发明显,医院的经济也越来越独立。随着国家各项政策的不断调整,医院原有的会计制度已滞后于国家的政策要求以及医院的经济活动。因此,掌握医院经济大局的会计制度也必须跟随高速发展的经济和不断调整的国家政策进行改革。本文就新会计准则下《医院会计制度》的改革问题,进行浅谈。
As a special institution, the hospital serves the people silently. As the society progresses and the economy develops rapidly, the market competition among the hospitals becomes more and more obvious. The hospital’s economy is becoming more and more independent. With the continuous adjustment of various national policies, the original accounting system of the hospital lags behind the national policy requirements and the economic activities of the hospital. Therefore, the accounting system that has the overall economic status of the hospital must also be reformed in accordance with the rapidly developing economy and the constantly adjusting national policy. This article on the new accounting standards under the “hospital accounting system” reform issues, to talk about.