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我国1998年所颁布的《医院会计制度》已经施行了十多年,旧的会计制度为公立医院会计行为的规范以及市场经济的稳定发展等方面发挥了不少积极的作用。随着时代以及公共财政体制的日益完善和深化,医院的发展面临着更新的环境和更大的挑战,旧的会计制度已经不能满足最新形势的要求,2010年财政部印发了新的《医院会计制度》,它的颁布和实施是对原有的会计制度的改革与完善,促使会计制度迈向更加时代化、现实化的变化轨道。
The “Hospital Accounting System” promulgated in 1998 in our country has been implemented for more than ten years. The old accounting system has played a positive role in regulating the accounting behavior of public hospitals and in the stable development of the market economy. With the continuous improvement and deepening of the times and the public financial system, the development of the hospital is facing a renewed environment and greater challenges. The old accounting system can no longer meet the requirements of the latest situation. In 2010, the Ministry of Finance issued a new “Hospital Accounting System ”, its promulgation and implementation is the reform and improvement of the original accounting system, prompting the accounting system to move toward a more modern and realistic track of change.