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随着医疗改革不断深入,医院会计制度在此背景下不断健全完善,从20世纪80年代我国就颁布了《医院会计制度》,标志着我国医院会计制度开始出现新的发展方向,到了2012年,正式出台了《医院会计制度》,标志医院会计制度已经日趋成熟。在该制度下,原有的公立医院与私立医院的会计工作都将发生着改变,本文将结合实践与理论对新医院会计制度改革与创新进行分析。
With the continuous deepening of medical reform, the hospital accounting system has been continuously improved in this context. From the 1980s, China promulgated the “hospital accounting system”, which marked the beginning of a new development direction of the hospital accounting system in our country. By 2012, Officially promulgated the “hospital accounting system”, marking the hospital accounting system has matured. Under this system, the accounting work of the original public hospital and private hospital will be changed. This article will analyze the reform and innovation of the new hospital accounting system with practice and theory.