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社会主义市场经济的发展使得我国对会计制度方面的重视程度也日益提高。因而,新会计制度规范也随之出台,并已实施。会计新制度给各行各业的财务管理都带来了一定的影响,对于基层卫生院财务管理亦是如此。本文主要分析了基层卫生院会计制度现状及重要性,并对基层卫生院会计新制度实施的有效性进行了一定的探讨,旨在为提高我国基层卫生院会计新制度的实施而提供一些有价值的参考意见。
The development of the socialist market economy has made our country attach more importance to the accounting system. Thus, the norms of the new accounting system also came out, and has been implemented. The new accounting system has brought a certain impact on the financial management of all walks of life, as well as the financial management of primary health care institutions. This article mainly analyzes the status quo and importance of the accounting system of grass-roots hospitals, and discusses the effectiveness of the implementation of the new accounting system of grass-roots hospitals, which aims to provide some valuable to improve the implementation of the new accounting system of grass-roots hospitals in China The reference opinion.