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随着经济社会的进步,人们生活质量以及收入的不断提高。对于健康的关注近些年来已经成为了人们重点关注的话题,而医院在这其中无疑扮演了重要的角色。伴随着医疗改革的逐渐深入,对于医院的政策支持和资金投入不断提高。但是由于医院在我国国民经济中的特殊地位,导致了医院的会计制度并没有能够及时的根据社会的发展与时俱进,大量的预算超支的现象被曝光引起了社会各界的极大反响,所以本文针对医院会计制度下的预算管理进行详细的研究和分析,希望有利于我国医院会计制度中预算管理的进一步完善。
With the economic and social progress, people’s quality of life and rising income. Concerns over health have become the focus of attention in recent years, and the hospital undoubtedly played an important role in this area. With the gradual deepening of medical reform, policy support and capital investment for hospitals continue to increase. However, due to the special status of the hospital in the national economy of our country, the hospital’s accounting system has not been able to advance with the times in accordance with the social development. The huge budget overruns have been exposed and caused great repercussions from all walks of life. Therefore, This article conducts a detailed research and analysis of the budget management under the hospital accounting system, hoping to further improve the budget management in the hospital accounting system in our country.