医疗机构新财务会计制度之变与惑

The Changes and Confusions in the New Financial and Accounting System of Medical Institution

文章比较分析了2011年颁发的《医院财务制度》、《医院会计制度》、《基层医疗卫生机构财务制度》、《基层医疗卫生机构会计制度》与1998年颁发的《医院财务制度》、《医院会计制度》的主要变化,并分析了公立医院与基层医疗卫生机构新财务会计制度的异同,提出了一些学习中的困惑,以期与同行探讨。

The changes are comparatively analyzed in Hospital Financial System, Hospital Accounting System, Grass-roots Medical and Health Institutions＇ Financial System, Grass-roots Medical and Health Institutions＇ Accounting System in 2001, and Hospital Financial System and Hospital Accounting System in 1998. And the differences of new financial accounting system between public hospitals and grass-roots medical institutions are analyzed. Some confusions are proposed to have a communication.