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随着改革开放的深入发展和社会主义市场经济体制的建立,我国的经济结构和经济形势已经发生了巨大的变化。为了适应医院的转轨变型的需要,笔者根据我国会计制度正在进行的重大改革——我国第一个《企业会计准则》的发布与实施认为医院会计制度应作如下改革:
With the in-depth development of reform and opening up and the establishment of a socialist market economic system, great changes have taken place in China’s economic structure and economic situation. In order to adapt to the needs of hospital transformation, the author believes that the hospital accounting system should be reformed in accordance with the major reforms underway in China’s accounting system - the issuance and implementation of China’s first “Enterprise Accounting Standards”: