完善医院会计制度 促进医疗卫生事业发展

Perfecting Hospital Accounting System,Promoting Health Enterprise Development

《医院会计制度》实施近10年来,有力地促进了医院改革和发展,是医院会计现代化的一次重大发展。但随着医疗卫生事业的改革和发展。在现实执行过程中也出现了一些不够完善的地方。本文结合实践经验,从完善会计制度、改革核算方法方面对医院会计制度规定的部分会计科目的核算提出了一些浅显的认识与对策。

With the implementation of Hospital Accounting System for a decade,it not only effectively promoted the deepening of the hospital＇s reform,but with the reform and development of medical health undertakings,also made a major development in the modernization of accounting.However,in practice,there are some inadequate facts in the process of implementation.This paper,from the angle of consummating the accounting system and the reform of accounting methods,provides some plain suggestions and countermeasures on accounting of some accounting subjects of Hospital Accounting System.