浅谈做好医院会计制度改革衔接的若干工作

Discussion on Doing Well the Connection Work of Hospital Accounting System Reform

目的:探讨做好医院会计制度改革衔接的若干工作,就新旧会计制度的衔接问题做了探讨和总结,并提出一些好的建议,以促使新制度的顺利施行。方法:回顾我国医院会计制度的发展历程,了解会计制度的新定义、把握入账的新要求,完成新旧医院会计制度之间的衔接。结果:做好新旧制度的衔接必须做好新制度执行前的准备工作。对资产、债务进行全面核实,经过批准后按照制度执行。对固定资产的资金来源、价格、使用年限和有效期进行落实,为固定资产的折旧和待冲资金方面做好充足的准备。结论:新旧制度的衔接是一个过程,要在衔接过程中不断解决问题,才会有利于新旧制度更好的衔接,有利于国家卫生事业的健康稳定发展。

Objective:to discuss the connection of the hospital accounting system reform,discuss and summarize the connection between the old and new accounting systems,and put forward some good suggestions to promote the smooth implementation of the new system.Methods:to review the development of hospital accounting system in China,understand the new definition of accounting system,grasp the new requirements of accounting,and complete the connection between the old and new hospital accounting system.Results:to make good connection between the old system and the new system,we must make good preparation before the implementation of the new system.Assets and debts shall be comprehensively verified and approved before implementation in accordance with the regulations.The capital source,price,useful life and valid period of the fixed assets shall be confirmed,and sufficient preparations shall be made for the depreciation of the fixed assets and the capital to be charged against.Conclusion:The connection between the old system and the new one is a process.Only by solving the problems in the process can the new system be better connected and the national health service develop healthily and stably.