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《新医院会计制度》自2012年起正式实施。新会计制度对医院实行全面预算管理提出更加细致和明确的要求,医院的预算管理工作发生了新的变化。本文就目前医院预算管理中出现的问题进行了总结,并针对问题提出了控制与管理的措施。
The “New Hospital Accounting System” has been in force since 2012. The new accounting system puts forward more detailed and specific requirements for the implementation of comprehensive budget management in hospitals, and new changes have taken place in the budget management of the hospital. This article summarizes the problems in the current hospital budget management and puts forward some measures to control and manage the problems.