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在医疗体制改革不断深化的关键时刻,在社会主义市场经济日趋发展的形势下,新《医院会计制度》和《医院财务制度》出台了,它对医院卫生事业的发展产生了重大的影响,特别是在医院的财务核算和监管的问题方面效果显著,并通过新医院会计制度的颁布对我国医院单位的财务管理提出了新的要求。在新的经济环境下,如何降低成本、提高医院经济效益、加强医院财务管理成为重要的问题。文章对此进行了探讨。
At a crucial moment when the reform of the medical system is deepening constantly and the socialist market economy is developing day by day, the new “hospital accounting system” and “hospital financial system” have been promulgated, which have had a significant impact on the development of the hospital’s public health undertakings. In particular, It has achieved remarkable results in the aspect of financial accounting and supervision of the hospital and has put forward new requirements on the financial management of the hospital units in our country through the promulgation of the new hospital accounting system. Under the new economic environment, how to reduce costs, improve hospital economic benefits and strengthen hospital financial management have become important issues. The article discusses this.