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为了进一步促进我国医疗机构的发展,我国政府相关部门出台了新的医院会计制度。新的医院会计制度的出台对于规范我国医院会计工作,提高医院会计信息质量有着极为重要的影响与作用。但是随着新的医院会计制度的进一步实施,其在实施过程中也暴露出了一些问题与不足。本文就医院新会计制度中存在的问题来进行一些浅显的分析与探讨,并就这些问题提出一些有建设性的改进措施与对策。
In order to further promote the development of medical institutions in our country, the relevant government departments in our country have promulgated a new hospital accounting system. The introduction of the new hospital accounting system for regulating the hospital accounting work in China, improve the quality of hospital accounting information has a very important influence and role. However, with the further implementation of the new hospital accounting system, some problems and deficiencies have also been revealed in the implementation process. This article makes some simple analysis and discussion on the problems existing in the hospital’s new accounting system and puts forward some constructive improvements and countermeasures on these issues.