基于医院会计环境的《医院会计制度》思考  

Thinking on Hospital Accounting System Based on the Circumstance of Accounts in Hospitals

作　　者：李永红[1] 

机构地区：[1]贵州省安顺市人民医院,贵州安顺561000

出　　处：《中国卫生经济》2010年第10期93-94,共2页Chinese Health Economics

摘　　要：本文通过分析现行《医院会计制度》在医院发展中所面临的挑战,认识到《医院会计制度》设计的一些会计环境问题,并对这些问题展开思考和研究,提出解决问题的对策,以期在加强医院经济管理方面有所贡献。From the analysis of the challenges of new Hospital Accounting System,some designing problems of accounting cir-cumstance in Hospital Accounting System is recoganized,thinking and research of these problems are done,and some countermea-sures have been proposed to make contribution in strengthening the economic management in hospitals.

关 键 词：医院 会计环境 医院会计制度 

分 类 号：R197.3[医药卫生—卫生事业管理]