新医改下的医院会计制度的完善

Perfection of Hospital Accounting System Under New Medical Reform

现行医院会计制度是十几年前制定的,已经与现在的环境不相适应,显现出一些缺陷:对医院"公益性"的不适用、医疗药品核算的不适用、成本核算的不适用和适用范围的不适用。随着新型医疗制度改革的推进,对医院的财务会计制度提出了一些新的要求:扩大适用范围、体现公益性、改革相关会计科目和核算方式、提高成本核算意识。

Current hospital accounting system is established over a decade ago and is not suitable with current environment.There are some limitations：being not suitable with the ＂public welfare＂,inapplicability of drug accounting,inapplicability of cost accounting and inapplicability of accounting range.As the progress of the new medical system reformation,it also brings some new requirement for the hospital accounting system：enlarging the accounting range,reflecting the ＂public welfare＂,reform the accounts and accounting methods and paying more attention into the cost accounting.