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近几年来,随着社会主义市场经济的迅速发展以及医疗卫生体制改革的日益深化,我国各大医疗机构的整体运营环境发生了翻天覆地的变化,经济活动也变得更加的复杂多变,1998年颁布的《医院会计制度》已经无法适应当前医院的财务管理。所以,财政部顺应时代发展的要求,以《中华人民共和国会计法》以及相关法律,法规的规定为基础,结合医院自身特点,于2010年12月31日发布了新的《医院会计制度》,并将于2012年1月1日起在全国施行。
In recent years, with the rapid development of the socialist market economy and the deepening of the medical and health system reform, the overall operating environment of the major medical institutions in our country has undergone tremendous changes, and the economic activities have also become more and more complex. In 1998 The promulgated “hospital accounting system” has been unable to adapt to the current hospital’s financial management. Therefore, in conformity with the requirements of the development of the times, the Ministry of Finance released the new “Hospital Accounting System” on December 31, 2010 based on the “Accounting Law of the People’s Republic of China” and the relevant laws and regulations, combined with the characteristics of the hospital itself. And will be January 1, 2012 onwards in the country.