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在我国国内经济环境变化以及医疗改革逐步深入的同时,医院整体的管理水平也有了很大的提高。作为医院会计核算报告的基本准则,医院会计制度也必须适应外界的发展需要。现在的医院都面临着业务范围扩宽、工作内容复杂化的情况,此时推出的新医院会计制度不仅能够完善和补充以前的制度,而且可以反映出预算与财务两类信息。信息更容易被使用者理解,进而提高了制度的通用性。作者在分析了新会计制度指明的发展趋势后就部分变化简要阐述了自己的看法。
While the domestic economic environment in our country is changing and the medical reform is gradually deepening, the overall management level of the hospital has also been greatly improved. As the basic criterion of the hospital accounting report, the hospital accounting system must also adapt to the needs of the development of the outside world. Nowadays hospitals all face the problem of widening their business scope and complicated work contents. The new hospital accounting system introduced at this time can not only improve and supplement the former system, but also reflect two types of budget and financial information. Information is more easily understood by users, which in turn increases the versatility of the system. After analyzing the trends indicated in the new accounting system, the author briefly expounded his views on some changes.