新《医院会计制度》浅议

发布时间：2018-04-10 05:36

  本文选题：医院会计制度　切入点：浅议　出处：《财会通讯》2013年01期

【摘要】：正为适应医疗卫生体制改革的不断深化,推进公立医院改革的需要,财政部对现行医院会计制度进行了全面修订,拟于2012年1月1日在全国推行新的医院会计制度,以规范公立医院的会计核算,提高会计信息质量,加强财务和绩效管理。本文拟从配合医改需要,就完善科目设置、会计核算等方面进行初步探讨。一、新医院会计制度存在的缺陷(一)未全面计提资产减值准备新医院会计制度未借鉴企业会计制度全面计提资产减值准备,导致医院的资产始终按历史
[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
【作者单位】： 广东省第二人民医院;
【分类号】：R197.322
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本文编号：1729906