实施新医院会计制度的挑战及其对策分析

Challenge and implementation suggestion on new hospital accounting system

随着医改的逐步深入和我国经济的发展,医院的业务水平和管理水平都有了长足的进步。新出台的《医院会计制度》一方面是弥补旧制度中的不足,另一方面是适应改革发展的需要。本文介绍了新医院会计制度主要的内容变化,对其当前实施过程中存在的问题做了分析,并提出了一些有效实施的对策。

With the deepening of health care system reform and continuous development of national economics, professions and management of hospitals has taken great promotion. On the one hand, new revised Hospital Accounting System compensated for the shortcoming of the old system, on the other hand meet the needs of reform and development of hospitals. The writer elaborated the changes of new accounting system, analyzed the problems of the implementation of the new system and proposed effective mea- sures for the practice.