新《医院财务制度》和《医院会计制度》的学习体会  

Brief Thoughts of Financial Regulations for Hospitals and Accounting System for Hospitals

作　　者：李卫兵[1] 张绍军[2] 

机构地区：[1]唐山市妇幼保健院审计科,河北唐山063000 [2]河北省卫生经济学会,石家庄050011

出　　处：《中国卫生经济》2011年第9期79-80,共2页Chinese Health Economics

摘　　要：针对新修订的《医院财务制度》和《医院会计制度》,根据医院成本管理、开展成本核算实际情况,主要从计提累计折旧及实行药品零差率弥补收入缺口措施等方面,浅谈学习两个制度的几点认识和体会,积极做好应对准备,以便更好地贯彻和执行。On account of the new modified Financial Regulations for Hospitals and Accounting System for Hospitals,and based on the practice of cost management and cost accounting for hospitals,this thesis,from the aspects of accumulated depreciation and zero difference of pharmacy to make up salaries,talks about several thoughts for the two systems and how to prepare for it in order to better carry out these systems.

关 键 词：医院院财务制度 医院会计制度 成本核算 累计折旧 政策弥补 

分 类 号：R197.3[医药卫生—卫生事业管理]