医院会计核算与成本核算并轨作业模式的实践探索

探索国内现行会计核算与成本核算作业模式的优缺点,重点介绍以原始凭证为基础的并轨作业模式的基本原理,认为其解决了会计核算与成本核算双轨运行带来的诸多困难,通过不同信息系统之间的无缝链接,建立了统一的数据交换平台,提高了信息资源的利用价值和工作效率,确保了不同对象、不同层次会计信息的一致性和可追溯性,贯彻了实际成本核算原则,使成本核算数据的全面性、及时性、真实性得到提升。

Practical exploration on merging model of hospital accounting and cost accounting

Explore the advantages and disadvantages of existing hospital accounting and cost accounting model in our country,and focusing on the basic principles of the original evidence-based merging model,and consider it solved many difficulties of the dual operation of accounting and cost accounting.Different information systems through a seamless link between the establishments of a unified platform for data exchange,and improve the value of information resource utilization and efficiency.To ensure the consistency and traceability of different objects,different levels of accounting information,carry out the actual cost accounting principles,so that a comprehensive cost accounting data,timeliness,authenticity be promoted.