新医院会计制度实施中存在的问题及对策

Problems Existing in the Implementation of New Accounting System of Hospital and Corresponding Countermeasures

新医院会计制度和财务制度已经实施4年,医院实现了新旧账务的对接,新制度在提升医院管理方面逐渐发挥作用。但新制度在实施过程中仍存在广大财务人员对新制度的认识有待深化、实施新制度需要的相关细则有待制订和完善、新制度本身也存在某些缺陷与不足等三大问题。本文提出了解决这些问题的措施。

New accounting system and financial system of hospital has been implemented for 4 years. Connection between new and old accounting was realized and the new system can play an effective role in the aspect of improving management of hospital. During the implementation process of new system, there were three main problems, e.g. financial staff have insufficient recognition of new system, detailed rules and regulations of implementing new system need to be improved, and new system itself also has defects. This article put forward corresponding countermeasures of these problems.