医院会计核算制度的选择与调整:兼谈对《医院会计制度》改革的启示

Selection and Adjustment of Hospital Accounting System:Concurrently Talking About the Enlightenment of Hospital Accounting System Reform

医院的经营存在多种形式,现行《医院会计制度》存在适用范围单一的局限性,而现实中不同模式的医院应选择不同的会计制度,并同时对具体的核算方法进行调整,以适应各自核算的特点。文章基于对会计制度选择与核算方法调整的分析,提出了对《医院会计制度》进一步改革的启示。

Although there are of several operation forms of hospital and the limitation of the current hospital accounting, which fits only single type of the hospitals, in practical, hospitals of different modes should select different accounting systems, and adjust the accounting methodology to suit the requirements of each hospital. Based on the analysis of selection and adjustment of hospital accounting systems, the paper gave the further enlightenment of the reformation of hospital accounting systems.