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新《医院会计制度》的颁布是医院会计制度的一次根本性的改变,在很多的会计处理方法上向企业会计趋近。这为更准确地反映医院经营绩效,正确核算成本费用提供了会计基础,为医疗卫生体制改革打下了坚实的基础,同时也是建立基本的医疗保障体系、加强公立医院的建设,进一步解决人们看病难问题的必要前提。而且更能够满足公共医疗卫生资源回归“公益”性对会计核算和监督的需要。
The promulgation of the new “hospital accounting system” is a fundamental change in the hospital accounting system, approaching the accounting of enterprises in many accounting treatment methods. This provides an accounting basis for more accurately reflecting the performance of the hospital and accounting for the costs and expenses correctly, laying a solid foundation for the reform of the medical and health system. It also establishes a basic medical insurance system, strengthens the construction of public hospitals and further solves the difficult problem of people’s medical treatment Necessary premise of the problem. But also more able to meet the return of public medical and health resources “public ” on the accounting and supervision needs.