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近年来,随着我国医疗制度的改革,在医院成本核算当中,由于新财务会计的引入,对科学化、规范化、精细化的核算工作提出了要求。本文以此为基础,对新财务会计制度下的医院成本核算进行了研究,对其中存在的问题进行了分析,然后结合新财务会计制度对医院成本核算的影响,提出了几点相应的建议。
In recent years, with the reform of the medical system in our country, in the hospital cost accounting, due to the introduction of new financial accounting, scientific, standardized and refined accounting requirements have been put forward. Based on this, this paper studies the hospital cost accounting under the new financial accounting system, analyzes the existing problems and then puts forward some corresponding suggestions according to the impact of the new financial accounting system on hospital cost accounting.