摘要
为进一步深化医药卫生体制改革,适应社会主义市场经济发展需要,以及公共财政框架和各项财政改革的不断深入,应对医院发展过程中出现的财务核算及监督控制等问题,财政部与卫生部联合修订颁发了《医院财务制度》和《医院会计制度》,文章以新制度对原有制度改革内容作为切入点,领会两部委对医院财务管理工作新要求,探讨新制度下医院财务工作的重点。
In order to further deepen the reform of the medical and health system to meet the development needs of the socialist market economy, as well as the deepening of framework of public finance and the financial reform, response to the problems of financial accounting and supervisory control in the hospital development process, the Ministry of Finance and Health Ministry revised the Hospital Financial System and Hospital Accounting System, which have been issued, the article understands the new requirements of the two ministries on hospital financial management, to explore the key points of the hospital finance under new system, starting from the reforming contents of the original reform.
出处
《价值工程》
2013年第7期140-141,共2页
Value Engineering
关键词
医院
财务会计制度
财务管理
hospital
financial accounting system
financial management
