医院财务会计-南方医科大学.DOCVIP

南方医科大学本科专业教学大纲 医院财务会计 Hospital Finance and Accounting 经济学专业（卫生经济与管理方向） 执笔人：丁立松 审定人：吴成 学院负责人：李国兴 南方医科大学教务处 二○○六年十二月 课程代码：B110062 一、 课程名称：医院财务会计 适用专业：经济学专业（卫生经济与管理方向） 课程性质：必修课 课程类别：专业课 开课学期：第6学期 学　　时：54 学　　分：3 课程关联：《医院财务会计》课程是公共卫生类专业的一门基础必修课程，有较强的实用性，对从事医院管理具有重要的使用价值。 目的任务：本课程融合了会计与财务管理两门学科的知识， 通过会计部分的学习，使学生了解与医院相关的基本会计理论，并在此基础上初步掌握会计的基本操作技能，能够对医院发生的主要经济业务进行账务处理， 为进一步学习后面财务管理内容打下坚实的基础。通过财务管理部分的学习，使学生掌握 与医院有关的财务决策理论与方法，包括筹资管理、投资管理、资产管理等，并能够运用所学知识对医院理财实践进行基本分析和操作。 基本要求：理论结合实际，注重实际应用能力和创新能力的培养。 Brief introduction about the course Name: Hospital Finance and Accounting Apply to: economics profession (health economy and management direction) Kind: required course Category: professional course Time to begin school:7th term Period: 72 Credit hour: 4 Connection with other economics courses: Hospital Finance and Accounting is the core curriculum of this profession direction. It is an applied subject which bases on the correlative courses such as economics, management, behavior and marketing, etc. Teaching purpose and task: This course blended accounting and finance, by the study of accountancys part, students understand related basic accountings theories of the hospital, and control the accountings basic operation technical ability in this foundation top first step, can take place to the hospital of the main and economic business carry on the finance processing, managing a contents to lay solid foundation for the further study behind finance. Finance passed the study of the finance management part, made the student control to have something to do with hospital decision the theories and method, include the money raising management, invest management, property management etc., and can make use of the knowledge learn finance managing fulfillment to carry on to the hospital basic analysis and operation. Essential requests: combining theories with practice, paying more attention to train the capability of application and creation. 二、教学内容与要求 第一章　概论 内容要求：掌握医