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在医疗改革大力推进的背景下,我国已经基本完成对农村与城市的医疗制度改革,形成了城镇职工基本医疗与农村合作医疗的两种全民医疗体系。至此,国民医疗保障覆盖率已经超过90%,真正实现了全民医保。随着医疗改革的格局初步形成,与此相关的各方面管理体制改革也在进行当中,包括主要针对公立医院的新型会计制度改革。2011年1月,《医院会计制度》与《医院财务制度》的出台进一步奠定了医院会计改革的基础。但是,医改背景下的医院会计改革还有很长一段路要走,目前发展尚存在一些问题。本文作者将针对医改背景下医院会计制度改革的现状进行分析,并针对相关问题提出解决办法,以推动医院会计管理改革加速前进。
Under the background of vigorously promoting medical reform, our country has basically completed the reform of the medical system in rural and urban areas, and formed two universal medical systems for urban workers’ basic medical care and rural cooperative medical care. At this point, the national health insurance coverage has more than 90%, the real realization of universal health insurance. With the initial formation of the medical reform pattern, all relevant management system reforms are under way, including the reform of the new accounting system, which is mainly aimed at public hospitals. In January 2011, the promulgation of “hospital accounting system” and “hospital financial system” further laid the foundation for the hospital accounting reform. However, there is still a long way to go to reform hospital accounting in the context of medical reform. There are still some problems in the current development. The author of this paper will analyze the status quo of hospital accounting system reform in the context of medical reform and put forward solutions to relevant problems in order to accelerate the reform of hospital accounting management.