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为适应社会主义市场经济和医疗卫生事业发展的需要,进一步规范医院的会计核算,提高会计信息质量,确保新旧制度顺利过渡,促进新制度的有效贯彻、实施,进一步贯彻执行财政部、卫生部《医院财务制度》和《医院会计制度》,规范医院会计核算行为,加强医院全面预算管理和全成本核算,促进医院财务与会计工作管理规范化、标准化。文章结合实际,提出了具体建议。
In order to meet the needs of the development of socialist market economy and medical and health care, we further standardize the accounting of hospitals, improve the quality of accounting information, ensure the smooth transition of old and new systems, promote the effective implementation and implementation of the new system, and further implement the requirements of the Ministry of Finance and the Ministry of Health “ Hospital financial system ”and“ hospital accounting system ”to standardize the hospital accounting behavior, strengthen the hospital’s overall budget management and full cost accounting, and promote the hospital’s financial and accounting management standardization and standardization. The article put forward concrete suggestions according to reality.