新《医院财务制度》和《医院会计制度》下多资金来源与成本核算之间的关系  

Discussion on relationship of diversiform financing source and cost accounting

作　　者：颜维华[1] 苏琦[1] 赵刘伟 刘杰[1] 张云[1] 郑万会[1] 

机构地区：[1]重庆市第九人民医院财务科,重庆市北培区嘉陵村69号400700 [2]重庆金算盘软件有限公司

出　　处：《中国医院》2011年第6期36-37,共2页Chinese Hospitals

摘　　要：随着新医改的逐步推进,新《医院财务会计制度》也正式颁布并规定短期内全面实施。就其产生的背景、突出特点和"三层六类"进行分析,探讨多资金来源与医院成本核算的关系并提出建议,以便促进该制度更好地推广和执行。With the development of health system reform,new hospital finance system and accounting system has been issued and will be implemented in the near future.The background,characters and three levels six categories are analyzed.The relationship of diversiform financing source and cost accounting is discussed.Suggestions are presented on better extending and implementing these two systems.

关 键 词：新医院财务 会计制度 多资金来源 核算探讨 

分 类 号：R197.322[医药卫生—卫生事业管理]