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随着财务制度和会计制度的更新,医院的成本核算以及绩效考核都发生了很大的变化,传统的核算方式存在着诸多问题亟待解决,医院的财务制度需要进一步完善以适应新会计制度。文章主要从当前新旧会计制度过渡的背景出发,探讨医院的成本核算方法及现状,提出要加强监督,健全医院内部的财务分析及评价考核系统。
With the renewal of the financial system and accounting system, the hospital cost accounting and performance appraisal have undergone great changes. There are many problems to be solved in the traditional accounting methods, and the financial system of the hospital needs to be further improved to adapt to the new accounting system. Based on the background of current transition of old and new accounting system, this paper discusses the method and status quo of hospital cost accounting, and proposes to strengthen supervision and improve the financial analysis and evaluation system in the hospital.