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基于医改背景的医院财务核算研究 被引量:1

Hospital Financial Accounting Under the Background of Medical Reform
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摘要 随着新世纪的到来,我国的经济增长十分明显,广大人民群众的生活质量获得了极大的提高。作为国家重要的基础性医疗服务单位,医院承担着重要的责任和义务。论文通过对新医改背景下医院财务核算控制价值加以分析,指出了医改背景下医院财务核算管理中存在的弊端与问题,并据此提出了有效的改革对策。此次研究以探究医改背景下医院财务核算工作的改革对策为目的,从而提高我国医院财务管理的综合水平。 With the coming of the new century, the economic growth of our country is very obvious, and the life quality of of the people has been greatly improved. As an important basic medical service unit in the country, the hospital bears important responsibilities and obligations. Based on the analysis of the control value of hospital financial accounting under the background of new medical reform, this paper points out the drawbacks and problems in hospital financial accounting management under the background of medical reform. Based on this, we put forward effective reform measures. This study aims at exploring the reform countermeasures of hospital financial accounting under the background of medical reform, thus improving the comprehensive level of the hospital financial management in China.
作者 张丽
出处 《中小企业管理与科技》 2018年第2期74-75,共2页 Management & Technology of SME
关键词 新医改 财务管理 会计核算 new medical reform financial management accounting
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