贯彻落实新医院会计制度,提高医院会计信息质量  

Implementing the New Hospital Accounting System,Improving the Quality of Accounting Information in Hospital

作　　者：熊训英[1] 

机构地区：[1]海军总医院,北京100048

出　　处：《价值工程》2012年第16期98-99,共2页Value Engineering

摘　　要：随着市场经济体制的发展,我国卫生医疗市场也得到不断地完善,作为医院经济管理的重要部分会计管理工作的重要性也越来越突出,如果会计管理工作不到位,容易导致会计信息失真,使医院的经济管理工作受影响,进而影响整个医院工作的开展。2009年我国新医改方案的颁布与全面实施,对我国医院会计管理工作形成了较大的影响。为顺应新医改方案的相关规定与要求,医院内部会计管理工作也面临着重大改革。本文主要通过分析新医改环境下会计制度对会计信息质量的要求和当前影响医院会计信息的原因,提出相应的措施,目的为贯彻落实新医院会计制度,提高医院会计信息质量的问题进行简要的探讨。With the development of market economy system,health care market in China has been constantly improved.As the important part of hospital economic management,accounting management is more and more outstanding.If accounting management job does not reach the designated position,it is easy to lead to distortion of accounting information,make the hospital economic management be affected,thereby affecting the entire hospital work.The enactment and full implementation of the new medical reform program in China in 2009 has great impact on the management accounting work in China＇s hospital.In order to comply with the relevant regulations and requirements of new medical reform program,internal accounting management work in hospital is facing a major reform.This paper mainly put forward corresponding measures through the analysis of the requirements of the accounting system to the quality of accounting information under the new health care environment on and the causes for hospital accounting information,with the purpose of implementing the new hospital accounting system,and improving the quality of hospital accounting information.

关 键 词：新医院会计制度 会计信息 措施 

分 类 号：F23[经济管理—会计学]