新医院会计制度下的财务工作重点之探析

Analysis of the Financial Focus in the New Hospital Accounting System

为适应医疗卫生事业发展和账务管理制改革,以及应对医院发展过程中产生的财务核算和监管等问题,2010年12月,财政部与卫生部联合修订颁发《医院财务制度》和《医院会计制度》,本文将从新制度改革内容切入,分析两部委对医院财务管理工作新要求,探讨今后医院财务工作的重点。

In order to meet the development of health services and the reform of account management system, and coping with the questions about financial accounting and regulator）＂ issues arising in the process of hospital de- velopment, in December 2010, the Ministry of Finance and the Ministry of Health united to amend and issue hospi- tal financial system and hospital accounting system, this article will begin with the new system reform , analyzing the new requirements of hospital financial management by the two ministries, and talking about the focus of hospital financial works in the future.