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在社会经济不断进步的背景下,各行各业要想在激烈的市场竞争中取得一席之地,应积极适应市场环境和结构,并及时调整自身的内部管理。医院作为重要的社会服务性机构,也应跟上时代和经济发展的步伐,逐渐加强管理。在加强医院财务管理的过程中,对现代财务会计的基本程序进行充分的掌握具有重要意义。根据确认、计量和披露这三种财务会计基本程序主要内容,本文对医院财务会计基本程序中存在的问题进行了探讨,并有针对性的提出了解决意见。
In the context of continuous social and economic progress, all walks of life in order to gain a foothold in the fierce market competition, we should actively adapt to the market environment and structure, and timely adjustments to its own internal management. As an important social service institution, the hospital should also keep pace with the development of the times and economy and gradually strengthen its management. In strengthening the hospital financial management process, the basic procedures of modern financial accounting to fully grasp is of great significance. According to confirming, measuring and disclosing the main contents of the three basic procedures of financial accounting, this paper discusses the problems existing in the basic procedures of hospital financial accounting and puts forward some suggestions for solving the problems.