基层卫生院会计新制度的实施分析

Analysis on the Implementation of the New Accounting System in Grass-Roots Healthcare Center

随着我国经济市场的高速发展,行业之间的竞争也越来越激烈,使得我国对会计制度方面的重视程度也逐渐提高。如何利用好基层卫生院中会计的专业性从而提升卫生院在经济市场中的核心竞争力是其持续发展首要考虑的问题,当下新会计制度规范的出台、实施,给基层卫生院的财务管理带来了一定的影响。基层卫生院持续发展的前提条件是做好内部财务管理控制,以此为基层卫生院的持续发展奠定坚实的基础。

With the rapid development of China＇s economic market, the competition between industries is becoming more and more fierce, which has made China pay more attention to the aspect of accounting system. How to make a good use of the specialty of accounting in primary health care institutions to enhance the core competitiveness of hospitals in the economic market is the primary consideration for its sustainable development. The introduction and implementation of the new accounting system has brought a certain impact on the financial management of the grassroots hospitals. The precondition for the sustainable development of grass-roots hospitals is to do a goodj ob in internal financial management and control, so as to lay a solid foundation forthe sustainable development of grass-roots hospitals.