新医院会计制度实施过程中存在的缺欠及改进办法  

Imperfection and Improving Method in the Implementation Process of New Hospital Accounting System

作　　者：印辉[1] 于润吉 

机构地区：[1]中国医科大学附属盛京医院,沈阳110003 [2]辽宁省卫生经济学会,沈阳110005

出　　处：《中国卫生经济》2014年第2期85-88,共4页Chinese Health Economics

摘　　要：目的:研究新医院会计制度的规范化医院会计账务处理。方法:通过实地调查的方法,总结会计核算取得的成果,反映存在的问题。结果:由于会计制度改革内容较大,要求标准高,出现会计核算的不统一。结论:对会计核算存在的缺欠以及各行其道的会计事物处理需要明确和统一管理,才能规范医院财务行为,准确反映会计信息。Objective： To analyze the regulation of hospital accounting procedure under the new hospital accounting system. Methods： Summarize the achievement in accounting and find the existing problems by field investigation. Results： Because the content of accounting system reform is big and the requirement is high, the accounting is not in coincident. Conclusion： Since there is imperfection in accounting and unrelated accounting procedure, it is needed to repeat, clarify and unify the management, so as to standardize the hospital financial behavior and reflect the accounting information accurately.

关 键 词：医院会计制度 会计核算 财务处理 

分 类 号：R197.3[医药卫生—卫生事业管理]