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基层医疗卫生机构的地位随着医疗制度的改革变得越来越重要,但是我国旧有的基层医疗机构的会计制度越来越不适应医疗卫生的迅猛发展。于是自从2001年7月1日起,针对基层医疗卫生机构中会计制度中存在的各种问题,制定了新的《基层医疗卫生会计制度》。本文笔者主要介绍一下新的会计制度实施的背景,指出新会计制度实施的原则和方法,对基层医疗机构的新的会计制度从会计理论和实践等方面进行分析和思考,并对基层机构的会计制度的改革提出自己的意见和看法是。
The status of primary medical and health institutions has become more and more important with the reform of the medical system. However, the accounting system of the old primary medical institutions in our country is becoming increasingly unsuited to the rapid development of medical and health care. Since July 1, 2001, therefore, a new “primary medical and health accounting system” has been formulated in response to various problems in the accounting system of primary health care institutions. The author mainly introduces the background of the implementation of the new accounting system, points out the principles and methods for the implementation of the new accounting system, analyzes and thinks about the new accounting system of primary medical institutions from the aspects of accounting theory and practice, Institutional reform put forward their own opinions and opinions.