摘要
2012年,北京市市属医疗机构全面执行新的医院财务制度和会计制度。根据上级主管部门要求,北京市属医院将按月度产出5类32张成本报表。如何正确、有效的产出32张成本报表,是对我市医院财务工作者的巨大挑战。只有充分领会32张报表的表内、表间关系,充分领会上级主管部门的设计思路与报送要求,才能更好、更精确的产出医院成本报表。笔者结合自身工作经验,从新旧制度变化对北京市属医疗机构成本核算工作的影响、具有北京特色的5类32张成本报表、医院实际工作中应着重关注的事项三方面进行思考与研究,以期达到正确、有效产出成本报表的目的。
In 2012, all the Beijing municipal medical institutions began to implement new financial system and account system. According to the acquirement of competent authorities, five kinds and 32 pieces of cost statement tables were produced by all munici- pal hospitals per month. It was a big challenge to work out these cost statement tables aecurately and effectively for the financial staff. Only by clearly understanding the internal and inter relationship among the 32 tables, accurately grasping the design thought and re- quirements, can we manage to work out better and more accurate cost statement tables. Combined with own experiences, the author analyzed and investigated from three aspects： the impact of the system conversion to the cost accounting work, five kinds and 32 pieces of cost statement tables that characterized by Beijing city and the matters should concern in the practical work of hospital, then to fulfill the goal of working out cost statement tables accurately and effectively.
出处
《中国病案》
2013年第2期50-51,共2页
Chinese Medical Record
关键词
医院
新会计制度
成本报表
Hospital
New accounting system
Cost statement tables
