摘要
2012年1月1日起新《医院财务制度》和《医院会计制度》在我国公立医院中予以全面执行,这一新财会制度的贯彻落实将充分体现医院的行业特点,同时对医院的财务收支管理及会计核算进行一系列创新,新医院财务、会计制度的执行,不可避免地对医院财务会计核算工作带来深刻影响。笔者分析了医院财会制度改革过程中对新旧制度实务的影响变化,结合工作实践探究科学的方法、步骤,推进新医院财会制度的顺利接轨。
New Hospital Financial System and Hospital Accounting System have been completely implemented in national public hospitals since Jan. lst,2012. The carrying out and implementation of new financial system will fully em- body professional characteristics of hospitals and make a series of creations in the management of revenue and expenses, and accounting in hospitals. The implementation of New Hospital Financial System and Hospital Accounting System will inevitably influence financial accounting in hospitals. The writers analyze the influence and changes of the practice of the new and the old systems in the reform of hospital financial system, explore scientific methods and steps combined with practice, and promote smooth integration of new financial system.
出处
《现代医院管理》
2012年第3期31-33,共3页
Modern Hospital Management
关键词
医院财务制度
医院会计制度
财会制度改革
hospital financial system
hospital accounting system
reform of financial system
