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财政部、卫生部联合制定的新《医院财务制度》和《医院会计制度》(以下简称新制度),于2012年1月1日起在全国实施。新制度改变了公立医院成本支出科目的设置和财政拨款的核算,对预算管理、固定资产管理、成本管理等提出了更高的要求。厦门市作为公立医院改革试点城市,2011年同步实行新、旧制度进行会计核算,本文收集了厦门市公立医院在执行新、旧制度情况下相关数据,分析新制度实施对公立医院成本的影响。
The new “hospital financial system” and “hospital accounting system” (hereinafter referred to as the “new system”) jointly formulated by the Ministry of Finance and the Ministry of Health will be implemented nationwide on January 1, 2012. The new system has changed the setting of public hospital cost expenditure subjects and the accounting of financial allocations, putting forward higher requirements on budget management, fixed asset management and cost management. Xiamen City, as a pilot city for public hospital reform, implemented the new accounting system in 2011 with the implementation of the new system and the old system. This paper collected the data of Xiamen Public Hospitals under the implementation of new and old systems and analyzed the impact of the new system on public hospital costs.