论文部分内容阅读
随着医院的不断发展,传统的医院财务制度已然不能适应发展需要,医院财务制度的改革提高了医院对市场经济的适应性,提高了医院的市场竞争力,加强医院的财务管理,无论是对提高医院会计核算水平,还是对促进医院的长远发展都有着重要意义。随着医院经营内外部环境的变化,会计核算还存在一些问题,制约了医院的发展,本文从固定资产、贷款利息、投资融资、医院管理四个方面出发,分析了医院会计核算的要点,希望能够提高医院会计核算的完整性与准确性,发挥应有的作用。
With the continuous development of the hospital, the traditional hospital financial system can no longer meet the needs of development. The reform of the hospital financial system has improved the hospital’s adaptability to the market economy, improved the hospital’s market competitiveness and strengthened the hospital’s financial management, Improve the level of hospital accounting, or to promote the long-term development of the hospital are of great significance. With the change of the internal and external environment of the hospital management, there are still some problems in the accounting, which restrict the development of the hospital. This article analyzes the main points and hope of the hospital accounting from the four aspects of fixed assets, loan interest, investment financing and hospital management Can improve the integrity and accuracy of hospital accounting, to play its due role.