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现行《医院会计制度》是1988年11月17日颁布,并于1999年1月1日起实施的。是财政部、卫生部根据《事业单位财务规则》和《事业单位会计准则》,结合我国医院特点制定的。它为医院适应市场经济,参与市场竞争注入了新的活力,对于规范医院的
The current “Hospital Accounting System” was promulgated on November 17, 1988 and implemented on January 1, 1999. The Ministry of Finance and the Ministry of Health have formulated the “national financial rules” and “public sector accounting standards” in combination with the characteristics of Chinese hospitals. It instills new vitality for the hospital to adapt to the market economy and participate in the market competition.