摘要
国家卫生部和财政部于2011年7月1日颁发了"新两制",从2012年1月1日开始在全国医疗部门中执行。"新两制"由《医院财务制度》《医院会计制度》组成,对医院成本核算进行了科学性的具体指导。本文根据"新两制"对于医院成本核算的意义、影响以及医院成本核算现有的问题作出了深入浅出的分析和探讨,并提出了现阶段改进医院成本核算的具体措施和实践方案。
The ministry of health and the ministry of finance issued the 'the new two systems' on 1 July 2011.The implementation of the national health department was started from 1 January 2012. 'The new two systems' by the 'hospital financial system', 'hospital accounting system',on the hospital cost accounting for specific guidance.According to the 'the new two systems' for the hospital cost accounting sense,the impact of the current problems with hospital cost,analyzing and discussing the questions,and proposing at this stage were analyzed to improve hospital cost of specific measures and practices.
出处
《中国社区医师》
2015年第21期165-166,共2页
Chinese Community Doctors
关键词
新财务会计制度
成本核算
管理机制
The new financial accounting system
Cost accounting
Management mechanism
