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2012年1月1日《医院会计制度》的全面实施,成为我国医院会计制度改革的重要标志。《医院会计制度》为我国医疗行业的发展制定了宏伟蓝图,也对医院会计制度的改革提出了新的要求。在不断的发展中,传统的医院会计制度已经不能适应当今的经济形势,医院会计制度在内部核算和会计制度上的认识不清,都严重影响着医院的健康发展。本文从会计制度的现状出发,分析新形势下的医院会计制度方面的变革以及会计新理念设想的提出。
January 1, 2012 The full implementation of “Hospital Accounting System” has become an important symbol of the reform of China’s hospital accounting system. The “Hospital Accounting System” has laid a grand blueprint for the development of the medical industry in our country and has also set new demands on the reform of the hospital accounting system. In the continuous development, the traditional hospital accounting system can not meet the current economic situation, the hospital accounting system in the internal accounting and accounting system of the unclear, have a serious impact on the healthy development of the hospital. Based on the present situation of accounting system, this article analyzes the reform of hospital accounting system in the new situation and puts forward the idea of accounting new idea.