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随着社会经济的迅速发展,城乡居民健康要求不断释放,我国医疗卫生事业得到了长足发展,尤其是随着医药卫生体制改革的不断深化,各级各类医疗机构的经济运行与经济管理等内容发生了较大变化,对医院财务管理和会计核算提出了新的要求。同时,经过多年的实践,医疗机构内部在财务管理的规范化、科学化、精细化等方面也已经积累了相当丰富的经验。新医院财务、会计制度在此背景下颁布实施的。新制度遵循了医改意见及医改实施方案的要求,为财务科学化和精细化的管理打下基础,推进了医疗机构会计改革的步伐。但在运行过程仍存在各别细节的问题,通过探讨医院新的财务制度和会计制度实施中出现的问题,确定医院新财务制度发展和改革的方向。
With the rapid development of society and economy, the health requirements of urban and rural residents are constantly released, and the medical and health undertakings in our country have made great strides. Especially with the deepening reform of the medical and health system, the economic operation and economic management of all kinds of medical institutions at all levels Great changes have taken place, putting forward new requirements on the hospital’s financial management and accounting. At the same time, after many years of practice, the medical institutions have also accumulated considerable experience in the standardization, scientific and refinement of financial management. The new hospital finance, accounting system promulgated in this context. The new system follows the medical reform opinions and the plan for medical reform and lays the foundation for the scientific and fine management of finance and advances the pace of accounting reform in medical institutions. However, there are still some problems in the process of operation. By discussing the problems in the hospital’s new financial system and the implementation of the accounting system, the direction of the development and reform of the hospital’s new financial system is determined.