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随着我国医疗体系改革不断深化,医院自身“以药养医”的运营模式的矛盾,医院之间的竞争合作,医疗体系中的医疗科研与实践的复杂关系使医院传统的管理体系变得越发不合时宜,首当其中的便是医院会计制度。本文在对我国新医改产生的背景、发展和内容进行分析的基础上,着重就新医改条件下,医院会计制度改革的路径和方向进行探讨。
With the continuous deepening reform of the medical system in our country, the contradiction between the operating modes of “relying on medicine and medicine”, the competition and cooperation among hospitals, the complicated relationship between medical research and practice in the medical system, the traditional management system of the hospital The more outdated, the first is the hospital accounting system. Based on the analysis of the background, development and content of the new medical reform in our country, this article focuses on the reform of hospital accounting system under the condition of new medical reform.