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新会计制度的推出是我国财务工作的里程碑,不仅为财务管理带来机遇与挑战,也极大地推动了我国经济管理工作的创新和发展。在医院财务管理中,全成本核算作为其中的重要组成部分,对推动医院的可持续发展起着至关重要的作用。从另外一个角度分析,新会计制度的推出为医院进行全成本核算奠定了理论基础与保障,为医院的科学管理与决策提供了基础,同时也给医院全成本核算带来了新的挑战。在机遇与挑战并存的趋势下,医院需要充分认识新会计制度的要求,从实质角度出发,积极探究现阶段医院全成本核算中存在的问题,并提出相关的解决措施,推动医院财务工作的提高和发展。
The introduction of the new accounting system is a milestone in China’s financial work. It not only brings opportunities and challenges to financial management but also greatly promotes the innovation and development of China’s economic management. In the hospital financial management, total cost accounting as an important part of it plays a crucial role in promoting the sustainable development of the hospital. From another point of view, the introduction of the new accounting system lays a theoretical foundation and guarantee for the hospital to carry out full cost accounting, which provides the basis for the scientific management and decision-making of the hospital, and also brings new challenges to the hospital full cost accounting. Under the coexistence of opportunities and challenges, the hospital needs to fully understand the requirements of the new accounting system. From a substantive perspective, the hospital should actively explore the existing problems in the hospital full cost accounting and put forward relevant solutions to promote the improvement of the hospital’s financial work And development.