摘要
医院会计制度是会计核算报告的基础。在新医改背景下,新《医院会计制度》的修订,反映出对原有会计科目的扩充和整理,报表体系不断完善,核算范围扩增,与企业会计准则接轨等方面的特点。同时,本文也提出了对新制度的完善建议。
Regulations of hospital accounting is the basis of accounting reports. In the context of the new round of heahhcare and pharmaceutical system reform, the newly revised Regulations of Hospital Accounting expands on subjects and is more orderly, improving the reports system and adjusting to accounting criteria for enterprises. The article also gives some suggestions for its improvement.
出处
《医院管理论坛》
2013年第2期55-57,共3页
Hospital Management Forum
关键词
医院
会计制度
特点
完善
hospital
accounting regulations
characteristic
improvement
