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2010年前后,我国财政部、卫生部联合下发了关于适应社会主义市场经济,推动医疗制度改革的措施安排,在此次改革过程中,国家对于卫生事业会计管理制度的设立进行了强调,在有关会议中形成了医院新旧会计制度衔接与问题解决的初步计划与研究方案,在会议中有关人士提出,医院会计制度与其他会计制度不同,其一方面属于事业单位,不应具备独立的盈利目的与能力,一方面又应该在运营过程中保持自负盈亏的能力。基于这样的考虑,新会计制度对以往规定进行了较为彻底的改动。医院新会计制度能够帮助医院更好地处理自身事务,提高医院自负盈亏的能力与水平,使其充分发挥单位自身效果。然而新事物的发展不可能总是一帆风顺的,在医院新会计制度发展过程中存在着很多问题与不足,笔者对问题进行梳理,并相应的提出了自己的看法与见解。
Around 2010, China’s Ministry of Finance and the Ministry of Health jointly issued measures on how to adapt to the socialist market economy and promote the reform of the medical system. During the reform, the state emphasized the establishment of the accounting management system for health services. Relevant meetings formed a preliminary planning and research program for bridging the old and new accounting systems in the hospital and problem solving. Relevant persons in the meeting suggested that the hospital accounting system is different from other accounting systems. On the one hand, the hospital accounting system should not have an independent profit-making purpose And capacity, on the one hand, should be able to maintain its own profit and loss in the operation of the process. Based on this consideration, the new accounting system made a more radical change to the previous rules. The new hospital accounting system can help hospitals to better handle their own affairs and improve the hospital’s ability and level of self-financing, so that it can give full play to its own effects. However, the development of new things can not always be smooth and smooth. There are many problems and shortcomings in the development of the new accounting system in the hospital. The author sorts out the problems and puts forward their own views and opinions accordingly.