改进现行医院会计制度的几点设想

Assumptions in improving Existing hospital Accounting system

随着社会经济的快速发展以及医院产权制度改革的不断深化,医院经济业务活动呈现出复杂多样的形式。现行会计制度逐渐显现不足。文章就会计核算方法、会计报表系统、财务分析等方面存在的问题提出解决方法,并提出在现行医院会计制度中增加营利性医院会计制度的设想,以规范其会计行为。

Along with the rapid socio-economic development and the continuous deepening of the reform of property right system hospitals. Existing accounting system seems gradually inadequate. In this paper,the solutions are put forward for the existing proplems on accounting methods,accounting systems,financial analysis,and the assumption to increase for-profit hospital accounting system under the existing hospital accounting system is proposed to normalize its accounting.