本文選題：醫(yī)院會計(jì)制度　切入點(diǎn)：淺議　出處：《財(cái)會通訊》2013年01期

【摘要】：正為適應(yīng)醫(yī)療衛(wèi)生體制改革的不斷深化,推進(jìn)公立醫(yī)院改革的需要,財(cái)政部對現(xiàn)行醫(yī)院會計(jì)制度進(jìn)行了全面修訂,擬于2012年1月1日在全國推行新的醫(yī)院會計(jì)制度,以規(guī)范公立醫(yī)院的會計(jì)核算,提高會計(jì)信息質(zhì)量,加強(qiáng)財(cái)務(wù)和績效管理。本文擬從配合醫(yī)改需要,就完善科目設(shè)置、會計(jì)核算等方面進(jìn)行初步探討。一、新醫(yī)院會計(jì)制度存在的缺陷(一)未全面計(jì)提資產(chǎn)減值準(zhǔn)備新醫(yī)院會計(jì)制度未借鑒企業(yè)會計(jì)制度全面計(jì)提資產(chǎn)減值準(zhǔn)備,導(dǎo)致醫(yī)院的資產(chǎn)始終按歷史
[Abstract]:In order to adapt to the deepening of the reform of the medical and health system and to promote the reform of public hospitals, the Ministry of Finance has comprehensively revised the current hospital accounting system and plans to implement a new hospital accounting system throughout the country on January 1, 2012.In order to standardize the accounting of public hospitals, improve the quality of accounting information, strengthen financial and performance management.In this paper, the author discusses how to perfect the subject setup, accounting and so on in accordance with the needs of medical reform.First, the defects of the new hospital accounting system (1) the new hospital accounting system does not draw lessons from the enterprise accounting system for the impairment of assets (1) the new hospital accounting system does not draw lessons from the enterprise accounting system, which results in the hospital assets always according to the history
【作者單位】： 廣東省第二人民醫(yī)院;
【分類號】：R197.322
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本文編號：1729906