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医院会计制度的变化是为了适应社会发展的趋势,以更加完善、合适的会计制度设计来弥补和体现现行医院财务核算和披露的真实性和可靠性,会计制度的变更,对医院的财务有着重要的影响。它从确认和计量等原则性方面,影响着医院会计核算的过程,同时也作用于医院财务管理的方方面面,从最原始的基础上规范医院的财务流程和成本核算体系,全面提升医院的财务会计水准。本文旨在对新医改会计制度的变化,着重分析其对医院财务的影响。
Hospital accounting system changes in order to adapt to the trend of social development, with a more complete and appropriate design of accounting system to make up and reflect the current hospital financial accounting and disclosure of the authenticity and reliability of the accounting system changes, the hospital has an important financial Impact. From the aspects of confirmation and measurement, it influences the process of hospital accounting and also affects all aspects of the hospital’s financial management. It standardizes the hospital’s financial process and cost accounting system from the most primitive basis to comprehensively improve the hospital’s financial accounting level. This article aims to change the accounting system of new medical reform, focusing on the analysis of its impact on hospital finance.