现行医院财务会计制度存在的问题及对策

The Problems Existing in Current Hospital Financial Accounting System and the Countermeasures

随着疫情的爆发,人们对医疗健康的重视程度在不断提高,而医院的财务会计工作也受到更多人的关注。其中,医治费用、材料设施设备费用、批款费用等多种费用的明细是否清晰、透明也值得人们进一步探讨。为了化解医院内部的各种矛盾与纠纷,论文结合现行医院财务会计制度实施的情况,并且参考一些关于医院财务会计制度的文献资料,提出具体对策。

With the outbreak of the epidemic,people pay more and more attention to medical care and health,and the financial accounting work of the hospital is also receiving more people’s attention.Among them,whether the details of various expenses such as medical treatment expenses,materials,facilities and equipment expenses,and appropriation expenses are clear and transparent is also worthy of further discussion by people.In order to resolve all kinds of contradictions and disputes within the hospital,combined with the implementation situation of the current hospital financial accounting system,and referred to some literature about the hospital financial accounting system,this paper puts forward specific countermeasures.