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根据医改新制度,国家卫生机关提出了新的医疗会计制度,包括财务、会计、注册会计师审计等、其医院会计制度在公立医院城市试点于2011年7月1日尝试执行,在2012.1.1全国发起执行。这一新新的医院会计制度改革将展现医疗行业不同的特点,同时加强了医院收支管理和成本计算进行一系列创新。新医院会计制度的执行,不可避免地对医院财务核算工作带来深刻影响。本文探讨如何加强医院财务核算工作在新医院会计制度中势在必行。
According to the new medical reform system, the national health authorities proposed a new medical accounting system, including finance, accounting, certified public accountant audit, the hospital accounting system in the public hospital city pilot on July 1, 2011 try to implement the national Initiate implementation. This new new hospital accounting system reform will show the different characteristics of the medical industry, while strengthening the hospital revenue and expenditure management and cost calculation for a series of innovations. The implementation of the new hospital accounting system will inevitably have a profound impact on the hospital’s financial accounting. This article discusses how to strengthen the hospital financial accounting in the new hospital accounting system imperative.