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2011年7月1日,我国基层医疗卫生机构将依据《财政部关于印发〈基层医疗卫生机构会计制度〉的通知》的规定,实行新的会计制度-《基层医疗卫生机构会计制度》,不再执行原《医院会计制度》。本文首先对新制度的出台背景、实施的原则做简要的描述,然后就旧会计制度已不能够完全满足基层医疗卫生机构的需要的原因作了简要分析,最后对新会计制度从会计理论和实践方面进行了思考、讨论,并提出了对《基层制度》的认识与意见。
July 1, 2011, China’s primary health care institutions will be based on “the Ministry of Finance on the issuance of” primary health care institutions accounting system, “the provisions of the new accounting system - the” primary health care institutions accounting system, “no longer The implementation of the original ”hospital accounting system.“ First of all, this article gives a brief description of the background of the new system and the principle of its implementation. Then it gives a brief analysis of the reasons why the old accounting system can not fully meet the needs of the primary medical and health institutions. Finally, the author analyzes the new accounting system from the accounting theory and practice Thinking and discussion, and put forward the understanding and opinion on the ”grassroots system."