医院会计核算实行企业会计准则模式探讨

Hospital Implementation of Accounting Standards Accounting Model

我国公立医院仍执行1999年1月1日实施的《医院会计制度》和《医院财务制度》。该制度借鉴企业财务制度改革的经验,是在医院适应市场经济、参与市场竞争情况下形成的。随着科学技术的进步和经济不断增长,现行的制度规人民共和国院度在一定范围内存在着一些弊端,制约了医院改革发展。笔者认为,医院会计核算与管理,在巨大的经济市场下要适应经济体制改革的需要,符合会计信息质量的要求,满足政府与主管部门及投资者的需求,就必须进行二次会计体制改革,实行企业会计准则管理模式.

Our public hospitals continue to enforce the January 1,1999 implementation of the "hospital accounting system" and "hospital financial system." The reform of the system learn from the experience of enterprise financial system is in the hospital market economy,competition in the market formed.With the scientific and technological progress and the economy is growing,the existing system in a certain range of memory in a number of disadvantages,constraints of the hospital reform and development.The author believes that the hospital accounting and management in the sector of the economy under the economic system needs to adapt to meet the requirements of the quality of accounting information to meet the government and the competent departments and the needs of investors,it must be a second accounting system,implemented Accounting Standards management.