新医院会计制度实施案例研究.doc

新医院会计制度实施的案例研究 摘要 随着医疗卫生体制改革的不断深入与发展，我国的医疗卫生事业取得了较大的进步以及长足的发展。卫生业和人们的生活密切相关，因此在社会的发展进程中有着至关重要的作用。最新修订的《医院会计制度》补给你充分体现医院公益性特点，而且在一定程度上强化了医院的成本核算以及收支管理，并且在医疗药品的收支核算以及医疗成本的控制等多方面取得了一系列的创新。但与此同时，也暴露出了一系列的问题。 为了更好地使医院适应新会计制度特点，促进医院的长远发展，如何推进新医院会计制度的实施，成为了各大医院备受关注的问题。鉴于此，本文从六个部分对新医院会计制度的实施进行研究分析。第一章是本文的绪论，主要是对本文研究背景、目的、意义以及思路进行清晰地概括；第二章主要是对医院财务分析理论进行系统性地梳理，包括医院会计的内涵、医院会计核算的特点、医院财务分析的内容与方法以及医院会计和财务分析的关系；第三章主要是从实用范围等多个方面对新医院会计制度的变化进行研究分析；第四章是文本的重点部分，通过以A公立医院为例，对其新医院会计制度实施面临的问题进行深入的剖析；第五章主要是根据A医院在新医院会计制度实施中遇到的问题提出几点建议；最后，是本文的结论部分。 总而言之，医院实施新医院会计制度是必然的趋势，本文结合理论与实例指出新医院会计制度执行面临的问题，并提出应对之策，对于医院会计工作的开展有非常现实的意义。 关键词：新医院会计制度；变化；实施问题；对策 Abstract With the deepening of the health reform and development, Chinas medical and health undertakings have made great progress and rapid development. Closely related to the health industry and peoples life, so it plays a very important role in the process of development of society. The latest revision of the hospital accounting system recharge you fully embody the characteristics of the hospital public welfare, and to some extent strengthen the hospital cost accounting and financial management, and has made a series of innovation in medical and pharmaceutical revenue and expenditure accounting and medical cost control. But at the same time, also exposed a series of problems. In order to better enable the hospital to adapt to the new accounting system, and promote long-term development of the hospital, how to promote the implementation of the new accounting system in hospitals, the hospital has become a major problem of concern. In view of this, this article conducts the research from the six part analysis the implementation of the new hospital accounting system. The first chapter is the introduction, mainly on the research background, purpose, meaning and ideas are clearly summed up; the second chapter is mainly about the hospital financial analysis theory to make a systematic, including the connotation of hospital accounting, hospital accountin