CAJ | 학술논문

新医院财务会计制度规定医院应在编报财务报告时附送成本报表.为保证成本报表与会计报表的一致性,避免重复劳动、提高工作效率,文章结合我院实践建立了会计核算与成本核算一体化模型,在同一系统中实现会计核算与成本核算,并针对一体化过程中的关键问题提出了解决办法.
신의원재무회계제도규정의원응재편보재무보고시부송성본보표.위보증성본보표여회계보표적일치성,피면중복노동、제고공작효솔,문장결합아원실천건립료회계핵산여성본핵산일체화모형,재동일계통중실현회계핵산여성본핵산,병침대일체화과정중적관건문제제출료해결판법.
The new hospital finance accounting system stipulated that the financial report should be submitted with the cost report. In order to ensure the cost report consistent with the financial reports, and improve the working efficiency, the integral model of accounting and cost accounting in the hospital has been established, so accounting and cost accounting can be achieved in one system. Meanwhile solution to the key problems in the process of integration is proposed in the paper.