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当前所实行的《医院会计制度》,是医院在开展会计工作时需要依据的方法以及程序。此制度从实施以来,在规范医院的会计核算,和客观全面反映医院的财务状况等各方面都起着积极的作用。但随着市场经济的不断发展,城市医疗体制的改革逐渐得到深化,一些会计政策以及方法已适应不了当前的医院实际,会计信息也就无法客观而准确地反映出医院财务和运营的状况,本文结合了医院的工作实践,对此进行了探讨。
The current implementation of the “hospital accounting system” is the hospital based on accounting methods and procedures required. Since its implementation, this system has played an active role in regulating the accounting of hospitals and objectively and comprehensively reflecting the financial status of hospitals. However, with the continuous development of market economy, the reform of urban medical system has been gradually deepened. Some accounting policies and methods have not been able to adapt to the current hospital reality. Accounting information can not objectively and accurately reflect the hospital’s financial and operational conditions. Combined with the hospital’s work practices, this study was carried out.