论文部分内容阅读
随着社会经济的不断进步,医院的会计制度也做出了相应的改革,新医院会计制度在2010年12月颁布并予以实施的。新会计制度的实施促进了医院的体制改革,深化了医院的改革效果,促进会计的真实性和有效性、完整性。新医院会计制度实施后,需要增加医院的成本控制,实现医院的经济效益和社会效益。但现阶段的新医院会计制度实施过程中仍旧存在一些问题。本文对新医院会计制度实施中的问题进行分析,并提出合理的完善措施,促进医院会计制度的有效实施,促进医院财务管理的经济效益和社会效益的实现。
With the continuous social and economic progress, the hospital’s accounting system has also made corresponding reforms, the new hospital accounting system promulgated in December 2010 and implemented. The implementation of the new accounting system has promoted the reform of the hospital system, deepened the reform of the hospital, and promoted the authenticity, effectiveness and completeness of accounting. After the implementation of the new hospital accounting system, we need to increase the cost control of the hospital to achieve the hospital’s economic and social benefits. However, there are still some problems in the implementation of the new hospital accounting system at this stage. This article analyzes the problems in the implementation of the new hospital accounting system and puts forward reasonable measures to improve the effective implementation of the hospital accounting system and promote the economic and social benefits of the hospital financial management.