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任何一项政策都是在特定的社会经济背景下颁布实施的,《医院会计制度》实施近10年来,已经不能满足当前医疗卫生事业发展的需要,新出台的《医院会计制度》规定的计量确认方法及披露更加接近国际会计准则,在体现医院事业单位核算特点的同时,进一步融合了企业会计制度的优势。针对长期困扰医院的有关成本核算体系不健全、固定资产折旧概念不清、医疗和药品收支不配比等实务问题加以解决,是医疗卫生改革的重要举措。
Any one of the policies is promulgated and implemented under a specific social and economic background. Since the implementation of the “hospital accounting system” in the recent 10 years, it has been unable to meet the needs of the current development of the medical and health undertakings. The newly promulgated “Accounting System for Hospitals” Methods and disclosures are closer to international accounting standards. While reflecting the accounting characteristics of hospitals and public institutions, the Company further integrates the advantages of the enterprise accounting system. For the long-troubled hospitals related to the cost accounting system is not perfect, the concept of depreciation of fixed assets, medical and pharmaceutical balance of payments and other practical issues to be resolved, is an important measure for health care reform.