现行医院会计制度设计终稿7.pdf

摘要 随着经济体制改革的不断深入，内蒙古林业总医院的经营机制及管理模 式也在逐步转换。而医院会计通过记录、核算、反映和监督医院经济活动， 达到促进医院业务工作开展，控制医疗服务成本，合理分配医院结余的目的， 其中会计制度则是作为一个规范医院会计行为的基本准则。对于中心医院不 同时期的经济管理体制需要，医院财务会计制度体系也不断变化，会计制度 的完善将促进医院会计工作向经营管理诸领域的渗透，但其会计制度在现有 的实际需要中，日益显露出它的局限性和不适应性，这便使得提供的会计信 息不能及时、准确、有效地为医院决策及管理服务，这种现状对医院的发展 十分不利。鉴于此，本文对内蒙古林业总医院会计制度中的问题进行研究设 计具有重要意义。 关键词 医院会计 核算制度 内部控制制度 I Abstract With the deepening of economic reform, Inner Mongolia Forestry General Hospital in the operating mechanism and management model is gradually converted. Through the hospital accounting records, accounting, and supervision of the hospital reflect the economic activities to promote the work of the hospital business, controlling health care costs, a rational allocation of the balance of the purpose of the hospital, including the accounting system is a standard hospital accounting asthebasicnormsofbehavior.CentralHospital for different periodsof time need for the economic management system, the hospital system of financial accounting systems are constantly changing,improvingthe accounting system will facilitate the accounting for hospital operation and management to all areas of infiltration.It’s accounting system but the actual needs of the existing, the increasingly showing its limitations and non-adaptive, it allows hospitals to provide accounting information can not be timely, accurate and effective decision-making and management for enterprise services, such the status quo very harmful to the development of the hospital. In view of this, the Inner Mongolia Forestry General Hospital in the accounting system research and design issues of great significance. KeyWords hospital accounting accounting system internal control system II 目录 摘要I ABSTRACTII 第1章 内蒙古林业总医院概