| 医院会计核算如何适应医疗卫生体制改革 |
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| 引用本文： | 倪君文,严伯荣.医院会计核算如何适应医疗卫生体制改革[J].中国医院管理,2001,21(10):11-13. |
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| 作者姓名： | 倪君文 严伯荣 |
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| 作者单位： | 上海第二医科大学附属新华医院,200092 |
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| 摘 要： | 从卫生体制改革对医院改革与医院会计核算提出的全新要求入手，揭示了在资产计量、税务处理、所有权核算、会计信息披露等方面医院会计核算面临的全新课题，阐明了作者的观点。由此对医院会计核算如何适应医疗卫生体制改革的问题提出了自己的建议。
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| 关 键 词： | 卫生改革 会计核算 医院管理 资产计量 税务处理 所有权核算 |
| 修稿时间： | 2001年8月3日 |
How to Adjust the Hospital Account Audit to Health Reform |
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| Ni Junwen,Yan Borong// Chinese Hospital Management
Authors'address Xin Hua Hospital Affiliated to the Second Medical University of Shang Hai,Shang Hai,PRC.How to Adjust the Hospital Account Audit to Health Reform[J].Chinese Hospital Management,2001,21(10):11-13. |
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| Authors: | Ni Junwen Yan Borong// Chinese Hospital Management
Authors'address Xin Hua Hospital Affiliated to the Second Medical University of Shang Hai Shang Hai PRC |
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| Institution: | Ni Junwen,Yan Borong// Chinese Hospital Management
Authors'address Xin Hua Hospital Affiliated to the Second Medical University of Shang Hai,Shang Hai,200092,PRC |
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| Abstract: | According to the new requests that the health system reform brings forward to hospital account audit, the authors suggest that the hospital account audit is facing up to a completely new project. The new project consists of such scopes as estate quantification, tax disposal, ownership audit and account information repotr. The authors also clarify their ideas. Therefore they put forward their suggestions on how to adjust the hospital account audit to health reform. |
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| Keywords: | health reform hospital account audit |
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