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《关于深化医疗卫生体制改革的意见》(2009年8月)的颁布为医院会计制度改革制定了总体目标、指明了大方向、明确了体制格局,即要求采取有效措施来严格预算管理、完善医院财务与会计管理制度,同时在强化财务监管、加强运行监督、改革医院管理体制与监管机制等确定了具体目标。本文主要探讨了医院会计制度改革的相关问题以及会计制度改革后医院会计的新理念。
The promulgation of Opinions on Deepening the Reform of the Health Care System (August 2009) set overall goals for the reform of the hospital’s accounting system, pointed out the general direction, and clarified the institutional structure, which required that effective measures be taken to strictly manage the budget and improve the hospital Financial and accounting management system, while strengthening financial supervision, strengthening operational supervision, reform of the hospital management system and regulatory mechanisms set specific goals. This article mainly discusses the related problems of hospital accounting system reform and the new concept of hospital accounting after the reform of accounting system.