摘要
财政部、卫生部于2010年底印发了《医院财务制度》和《医院会计制度》,成本核算与管理是新制度改革中十分突出的亮点,也是医院内部运行管理的难点,对医院经济管理提出了更高的要求。该文阐述了财务会计与成本会计的内在联系,分析了两种核算体系的一致性问题,提出了并轨作业的思路和要求,明确了新制度下医院成本核算与管理的体系架构。
The Ministry of Finance and the Ministry of Health issued the documents named ＂The Financial System of Hospitals＂ and ＂The Accountant System of Hospitals＂ by the end of 2010. The cost accounting and management are the focus of the new system reform and the difficulties in the internal operation and management of the hospital as well. The documents set a higher requirements to hospital＇s economical management. This article elaborated the internal relationship between financial and cost accountants, analyzed the common problems of the two accounting systems, set forth the thinking of and requirements for the merging of the two systems. It also made clear the system framework for cost accounting and management of hospitals under the new system.
出处
《江苏卫生事业管理》
2013年第4期1-4,共4页
Jiangsu Health System Management
关键词
医院
成本核算
成本会计
体系
hospital cost accounting cost accountant system
