军队医院会计制度的传承与创新

现行《军队医院会计核算管理办法》实施以来,对加强医院财务管理,规范会计核算行为、控制医疗成本等发挥了重要作用,取得了显著成效。根据推进医改现实需要,国家推出新的《医院会计制度》并于2012年起在公立医院施行,基于此,总部正在拟制新的《军队医院会计核算管理规定》。笔者认为,探析现行管理办法的特征和贯彻执行的影响因素,将有利于拟制新的管理规定和促进贯彻落实。

Inheritance and Innovation of Accounting System in the Military Hospital

The implementation of current ＂Rules of Accounting Management in the Military Hospital＂ has played important roles in strengthening the financial management of the hospital, standardizing the behavior of accountant business accounting and controlling cost. According to the requires of medical reform, the new ＂National Hospital Accounting System＂ has been implemented in 2012. Based on this, the headquarters of the military is prepared the new Regulations of accounting management in the military hospital. The analysis on the feature and influence factors of the current management system will be conducive to the implementation of the new regulations.