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随着公共财政体制各项政策的建立,医疗卫生体制改革的不断深入,对10年前制定的医院会计制度进行适时修订,能够满足推进公立医院改革和加强公立医院财务管理的需要。但《医院会计制度》的修订,不宜过度借鉴国际通行做法和企业会计制度经验,应体现我国医院行业的特点,才能指导会计核算工作,增加适应性和可操作性。
With the establishment of the public finance system policies and the deepening reform of the medical and health system, the timely revision of the hospital accounting system formulated 10 years ago can meet the need of promoting public hospital reform and strengthening public hospital financial management. However, the revision of “hospital accounting system” should not be overly used for reference to the international practice and the experience of the enterprise accounting system. It should reflect the characteristics of the hospital industry in our country so as to guide the accounting work and increase its adaptability and maneuverability.