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根据财政部财会[2010]27号医院会计制度的通知要求,新的医院会计制度核算完全引入权责发生制。权责发生制作为医院会计核算的重要内容,必将对完善医院成本核算体系,推进医院绩效考核,强化医院财务管理起到非常重要的作用。一、权责发生制的内涵
According to the Ministry of Finance Accounting [2010] No. 27 hospital accounting system notice requirements, the new hospital accounting system accounting fully introduced accrual system. The making of accruals as an important part of the accounting of hospitals will surely play a very important role in perfecting the system of hospital cost accounting, promoting the hospital performance appraisal and strengthening the hospital financial management. First, the connotation of accrual basis