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随着社会经济的飞速发展,加快了我国医疗卫生体制改革的步伐,医院会计制度的改革,在一定程度上使医院会计制度的适用范围和会计报表体系及核算方法等方面产生了变化,同时也使医院会计理念的新方向得到了明确,保证了医院会计事业的健康可持续性发展。
With the rapid social and economic development, the pace of reforming the medical and health system in our country has been accelerated. The reform of the hospital accounting system has changed the application of the hospital accounting system and the accounting system and accounting methods to a certain extent. At the same time, The new concept of hospital accounting has been made clear, ensuring the healthy and sustainable development of hospital accounting.