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一卫生部、财政部1988年2月颁发了《医院财务管理办法》和《医院会计制度》,并规定《医院会计制度》1989年1月1日正式执行。根据成都市卫生局的布署,我院自今年2月开始试行。新的《医院会计制度》是按照《会计法》的要求,存总结历史经验和近几年医院经济管理的基础上,紧密结合医院特点而制定的。它不仅仅是核算方法,记帐符号上的改变,而是医院管理中,尤其是计财领域中的一项重大改革。对于预算会计,在理论上是一分重大的突破。与旧的医院会计制度比较,其主要特点是:
A Ministry of Health and the Ministry of Finance issued “Measures for the Administration of Hospital Financial Management” and “Accounting System for Hospitals” in February 1988 and stipulated that the “Hospital Accounting System” will be formally implemented on January 1, 1989. According to the deployment of Chengdu Municipal Health Bureau, our hospital has been piloted in February this year. The new “hospital accounting system” is based on the requirements of “Accounting Law”, summarizes the historical experience and hospital economic management in recent years, based on the characteristics of the hospital closely integrated. It is not just a change in accounting methods, accounting symbols, but a major reform in hospital management, especially in the field of accounting. For budget accounting, in theory, a major breakthrough. Compared with the old hospital accounting system, its main features are: