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现行《医院财务制度》、《医院会计制度》于1998年分别根据《事业单位财务规则》、《事业单位会计准则》制定。《医院财务制度》、《医院会计制度》出台的历史背景是在当时医疗改革从福利性的卫生保健体制向基本医疗保障制度转
The current “hospital financial system” and “hospital accounting system” were respectively formulated in 1998 according to “Financial Rules of Institutions” and “Accounting Standards for Institutions”. The historical background of “hospital financial system” and “hospital accounting system” was introduced at the time when the medical reform shifted from the welfare health care system to the basic medical insurance system