略论医院会计制度的改革趋势

文章针对现有医院会计制度科目核算粗略、净资产和总资产不实、成本费用失真失控、不能真实反映医院的财务状况和经营成果、未反映期间现金流量的现状，提出全面接轨企业会计制度，增设相应科目，细化会计核算，并对财务报告体系提出了改善办法。针对医院现状，提出医、研分开核算的设想。

A Preliminary Analysis on the Trend of Accounting System Reform in Hospitals

Aiming at the problems existing in current hospital accounting system such as the current line item accounting is crude,net assets and total assets are not accurate,the cost and expenditure data can't reflect the real financial condition and operation situation of the hospital,and it can't demonstrate cash flow condition of the hospital,the paper put forward an comprehensive hospital accounting system,adding new subjects,refining accounting methods,and improving financial report system.Targeting at the current situation in the hospital,the paper suggested that to separate the accounting of medical and research work.