CAJ | 학술논문

关于新的医院财务、会计制度在贯彻过程中尚存在的问题,文章认为主要有以下几点:新医院财务、会计制度的实施使医院财务人员工作量增加,财务人员负担加重;两个制度执行进度不一;医院信息管理系统、会计核算软件有待统一和完善;制度的缺失导致药品核算办法不统一;固定资产管理办法的改变导致部分医院负债率提高,影响今后医院融资;医院全成本核算看法不一,有待进一步提高认识;没有基本数字报表,不利于财务分析.
관우신적의원재무、회계제도재관철과정중상존재적문제,문장인위주요유이하궤점:신의원재무、회계제도적실시사의원재무인원공작량증가,재무인원부담가중;량개제도집행진도불일;의원신식관리계통、회계핵산연건유대통일화완선;제도적결실도치약품핵산판법불통일;고정자산관리판법적개변도치부분의원부채솔제고,영향금후의원융자;의원전성본핵산간법불일,유대진일보제고인식;몰유기본수자보표,불리우재무분석.
About the problems in the new hospital financial accounting system, there are several points: Because of the implement of the new hospital financial accounting system, the financial accounts have more work to do;the two systems are carried out in different pace; the hospital information management system and the finanical accounting software need to be completed; the deficiency of the system leads the incompleteness of medical accounting methods; the change of permanent assets lead parts of the increasing of hospital debt ratio which will influence the following hospital financing; different views of hospital cost accounting need to be improved; the short of basic figure forms make accounting analysis hard.