关于新旧医院会计制度下药品会计核算的差异分析  

Difference Analysis of Drug Accounting in New and Old Hospital Accounting System

作　　者：郭晓 GUO Xiao(Jiangxi Jiujiang Maternal and Child Health Care Hospital Finance Section,Jiujiang,Jiangxi 332000,China)

机构地区：[1]江西省九江市妇幼保健院财务科

出　　处：《教育教学论坛》2019年第28期218-219,共2页Education And Teaching Forum

摘　　要：在新的医院会计制度进行过程中,增加了许多的情况表以及报表附注,如“财政收支情况表、现金流量表”。在这种情况下,新的医院会计制度将不同报表的情况以及展现的顺序进行了改变,同时还展现出了财务情况具体说明。会计是一门需要实践与操作并存的专业,因此在医院进行工作的会计人员,不仅要重视基础理论知识的掌握,还应提高自身动手操作的能力。可见,进行新医院会计制度存在积极意义。In the process of carrying out the new hospital accounting system,a lot of situation tables and annotations have been added,such as the statement of financial revenue and expenditure and the statement of cash flow.The new hospital accounting system has changed the situation of different statements and the order in which they are presented.At the same time,it also shows the specific description of the financial situation.Accounting is a profession that needs both practice and operation.Therefore,accountants working in hospitals should not only pay attention to the mastery of basic theoretical knowledge,but also improve their ability to operate,so it is of positive significance to carry out the new hospital accounting system.

关 键 词：新旧医院会计制度 药品会计核算 差异分析 

分 类 号：F275.2[经济管理—企业管理]