基于医院会计环境的《医院会计制度》思考

Thinking on Hospital Accounting System Based on the Circumstance of Accounts in Hospitals

本文通过分析现行《医院会计制度》在医院发展中所面临的挑战,认识到《医院会计制度》设计的一些会计环境问题,并对这些问题展开思考和研究,提出解决问题的对策,以期在加强医院经济管理方面有所贡献。

From the analysis of the challenges of new Hospital Accounting System,some designing problems of accounting cir-cumstance in Hospital Accounting System is recoganized,thinking and research of these problems are done,and some countermea-sures have been proposed to make contribution in strengthening the economic management in hospitals.