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随着我国社会经济的迅猛发展,国家经济体制的改革不断深入。在变化莫测的新经济环境下,传统的财务制度模式已经能满足企事业开展的需求。因此,为习惯社会主义市场经济和医疗卫生事业开展的需求,进一步标准医院的会计核算,进步会计信息质量,把握医院成本核算的推进,对增强医院的综合实力与扩大发展,具有举足轻重的作用。本文从医院成本核算的现状出发进行问题分析,主要是分析新财务会计制度下的成本核算,并进一步探讨推进新财务制度下的医院成本核算的措施。
With the rapid social and economic development in our country, the reform of the national economic system has been deepening. In the unpredictable new economic environment, the traditional financial system model has been able to meet the needs of enterprises and institutions. Therefore, in order to get used to the needs of the socialist market economy and medical and health undertakings, further standardizing the accounting of hospitals, improving the quality of accounting information, and advancing the cost accounting of hospitals will play a decisive role in enhancing the comprehensive strength and expanding the development of hospitals. This article analyzes the current situation of hospital cost accounting, analyzes the cost accounting under the new financial accounting system and further discusses the measures to promote the hospital cost accounting under the new financial system.