新《医院会计制度》实施的几点思考和建议

Several Thinking and Suggestions on the Implement of New “ Hospital Accountng System”

新《医院会计制度》实施一年多来,在实际操作过程中遇到一些问题,特别增加的部分引发了一些思考。文章对应收医疗款、待冲基金、固定资产科目的使用以及成本报表的编制提出建议,以期能够准确完整的反映医院财务状况。

Since the implementation of the new accounting system over the year, some of the prohlems encountered in the practice process,plus part in particular increased the understanding and use of trigger in. Medical payments due until the hedge funds, the use of fixed asset accounts and cost statements plait are given recommendations to reflect the full hospital financial position more accurately.