摘要
关于新的医院财务、会计制度在贯彻过程中尚存在的问题,文章认为主要有以下几点:新医院财务、会计制度的实施使医院财务人员工作量增加,财务人员负担加重;两个制度执行进度不一;医院信息管理系统、会计核算软件有待统一和完善;制度的缺失导致药品核算办法不统一;固定资产管理办法的改变导致部分医院负债率提高,影响今后医院融资;医院全成本核算看法不一,有待进一步提高认识;没有基本数字报表,不利于财务分析。
About the problems in the new hospital financial accounting system, there are several points： Because of the implement of the new hospital financial accounting system, the financial accouots have more work to do; the two systems are carried out in different pace; the hospital information management system and the finanical accounting software need to be completed; the deficiency of the system leads the incompleteness of medical accounting methods; the change of permanent assets lead parts of the increasing of hospital debt ratio which will influence the following hospital financing; different views of hospital cost accounting need to be improved; the short of basic figure forms make accounting analysis hard.
出处
《中国卫生经济》
北大核心
2013年第4期88-90,共3页
Chinese Health Economics
关键词
医院财务制度
医疗运营成本
成本核算
hospital financial accounting system
medical treatment management cost
cost accounting
