论文部分内容阅读
在新医疗卫生事业改革下,医院体制及办医方针已不能完全适应市场经济的需要,对于医院会计制度的变革,本文对新旧会计制度做了对比,分析了医院原有体制的不足,从医院的经营模式、会计科目、成本核算等方面做了阐述,并将新会计制度中,针对上述三个问题的变革予以分析。总结新医改政策推行下,医院多元化模式的发展及新医院会计制度变革的必然趋势。
Under the reform of the new medical and health undertakings, the hospital system and the principle of running the medical service can not fully meet the needs of the market economy. For the reform of the hospital accounting system, this article compares the old and the new accounting systems, analyzes the shortcomings of the original hospital system, Business model, accounting subjects, cost accounting and other aspects of the elaboration, and the new accounting system, the reform of the above three issues to be analyzed. To sum up the implementation of the new medical reform policy, the development of hospital diversification model and the inevitable trend of the new hospital accounting system.