解放军M医院会计核算管理改革研究-工商管理专业论文.docxVIP

万方数据 万方数据 解放军 M 医院会计核算管理改革研究 摘 要 现行军队医院会计制度在核算内容、核算方法上产生了局限性，对 医院的决策和管理带来不同程度的负面影响，因此，有必要对现行军队 医院会计核算管理进行修订和完善。本文首先参考国外非营利组织会计 理论，根据我国军队医院会计核算的实践，结合军队医院会计核算当前 面临的新形势，对军队医院会计核算体系的改革的必要性进行了探讨， 并介绍了医院会计核算和管理改革国内外的研究现状。然后，论文以现 行军队医院会计制度为基础，以解放军 M 医院为例，对该医院会计核算 现状进行分析，较为系统的分析了该军队医院会计核算体系中存在的主 要问题，并从会计核算改革的目标、原则，改革的步骤等方面，提出会 计核算改革的构想及思路。接着，论文从会计核算主体、会计科目设置、 会计核算基础及财务报告体系等角度提出了军队医院会计核算改革措 施。论文最后总结说明了军队医院会计核算体系改革的理论意义和现实 参考价值，并指出了其以后的研究方向。 关键词：军队医院；会计核算；会计管理；改革 I The Reform of Accounting Management in M Hospital of PLA ABSTRACT There exist any limitations in the accounting system of military hospital on the accounting contents and the accounting method, which brought about negative effects to the decision-making and management of hospital in different degree. Therefore, it is necessary to revise and perfect the accounting management of military hospital. Firstly, the paper discusses the necessity of reform about the accounting system in military hospital, by the reference of foreign NPO accounting theory, according to the practice of our country accounting in military hospitals, combined with the new situation faced by the current accounting in military hospitals, and introduces the research status of hospital accounting and management at home and abroad. Then, the paper systematically analyzes the status quo of the hospital accounting analysis base on the current accounting system in military hospital, and points out the main problems existing in the army hospital accounting system for M Hospital of PLA as an example, and puts forward the concept of accounting reform from reform objectives, principles, steps. Then, the paper put forward the measures of military hospital accounting reform, from the accounting entity, accounting subject setting, and accounting reporting system. Finally, the paper summarizes the theoretical significance and practical reference value of the accounting system reform in military hospital, and points out the further research directions. KEY WORDS