新医院会计制度存在问题及改进对策研究.docVIP

新医院会计制度存在问题及改进对策研究 摘 要 会计制度在企业中占有举足轻重的地位，它能在一定程度上约束和规范企业的会计行为，因此，一份完善的会计制度，对企业来说尤其重要。对于医院这个具有双重性质的单位，同样需要有完善的会计制度。虽然现行医院财务会计制度在维护医院总体经济利益、规范医院财务行为，提高医院财务管理水平，使医院财务管理更具科学化等方面，都比1999年以前的老制度更加优越，然而，随着经济环境的变迁和卫生改革的深入，医院财务会计制度本身的逐渐暴露出来提供的会计信息不能准确揭示医院营适用范围、会计科目、会计核算、会计报告】Abstract Accounting system in the enterprise occupies a pivotal position, it can bind to a certain extent, and standardize the companys accounting practices, and so, a complete accounting system for enterprises is particularly important. For the hospital has a dual nature of this unit, also need to have a complete accounting system. Although the current hospital financial and accounting system in the maintenance of the overall economic interests of the hospital, standardizing hospital financial behavior and improve the level of hospital financial management, financial management of the hospital is more scientific terms, than in 1999 before the old system more superior, but as the changes in the economic environment and health reform, the current hospital financial accounting system itself inadequate, limitations, and with the current financial management needs of the hospital the difference between the gradually exposed. Accounting system deficiencies, will be greatly affected hospitals, accounting, accounting information provided by the hospital also does not accurately reveal the financial position and operating conditions.  In this paper, the current hospital financial accounting system is an analysis of these shortcomings, for example, on bad debts extraction, the depreciation of fixed assets, etc., and combining the actual conditions and propose appropriate recommendations for improvement in order to achieve the timely provision of high-quality accounting information outside of the goal. 【KeywordsAccounting system Hospital Defect Recommendation 目 录 引 言 1 一、医院会计制度概述 1 （一）会计制度的含义 1 （二）《医院会计制度》的改革及背景 2 二、现行医院会计制度所存在的问题 2 （一）现行医院会计制度与医疗体制改革的不适应性 2 （二）会计核算不健全 3 （三）会计报告失真 5 三、医院会计制度的改革建议 5