【摘要】 国家财政部、原卫生部于2010年12月31日印发了新的《医院会计制度》。从2011年7月部分公立医院开始试行,到2012年1月1日全国施行。新《医院会计制度》全面施行以来,对医院的财务管理、会计核算起到了规范和促进作用,对医院发展具有重要意义。但是,在具体实施运转过程中也存在着一些问题和不足,需进一步改进和完善。文章对新《医院会计制度》实施中的一些问题认真进行了思考与探索。更多还原

【Abstract】 Ministry of Finance and National Health and Family Planning Commission issued the new Hospital Accounting System on December 31, 2010. It was put into trail in public hospitals since July of 2011 and implemented in the whole country on January 1st,2012. Since the implementation, hospital financial management and accounting played the role of regulation and improvement, which has important significance in hospital development. However, there were many problems and insufficient in the process of practical implementation operation, which needed to be further improved. It seriously thinks and explores some problems in implementation of the new Hospital Accounting System.更多还原