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新的形势下,医院会计的职能和作用必须适应市场经济发展的要求.而目前医院会计仅仅停留在“反映”和“监督”的原始状态下,不适应市场经济要求的会计原理、会计方法、会计分析和会计报告等诸多会计要素必须有所改变.新颁布的《事业单位财务规则》,适应了市场经济要求,基本满足医院经济管理需要的新的会计方法和诸多会计指标,并对会计行为进行了规范.
Under the new circumstances, the function and role of hospital accounting must adapt to the requirements of the development of the market economy. At present, hospital accounting only stays in the original state of “reflecting” and “supervising”, and does not meet the requirements of market economy, accounting principles, and accounting methods. Many accounting elements such as accounting analysis and accounting report must be changed. The newly promulgated “Public Institution Financial Rules” has adapted to the requirements of market economy, and basically meets the needs of the hospital’s economic management, new accounting methods and many accounting indicators, and accounting behavior Made a specification.