《医院会计制度》修订应体现行业特点

The Emendation of Account System for Hospital Should Embody the Vocation Character

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 construction of diversified policy for public finance system,and the innovation of the system for medical treatment getting in-depth,the account system for hospital which constituted ten years ago should be emended timely so that it can satisfy the demand of promoting the innovation public hospital and strengthening the finance management of public hospitals.However,the emendation of account system for hospital should not refer international vulgate tradition and the corporation account system experience too much but embody the vocation character of hospitals.So it can coach the account work.In addition it＇s adjustability and maneuverability can be improved.