醫院新會計製度的架構變化
財經縱橫
作者：譚淑玲
摘要：自2010年12月31日，我國財政部為適應社會主義市場經濟和醫療衛生事業發展的需要，頒布了醫院新會計製度，並要求試點城市公立醫院自2011年7月1日起必須執行該製度，自2012年1月1日起，全國所有醫院必須執行該製度。因舊的醫院會計製度已不能滿足現代醫院發展的需要，醫院新會計製度的提出有利於現代醫院財務係統的全麵管理，有利於提高醫院的財務管理水平。本文將結合自身工作經驗，從會計製度適用範圍變化；增加了與公共財政改革相關的會計核算內容；為了真實反映資產價值、要求計提固定資產折舊；對收入支出類會計科目的設置進行了調整；將基建帳數據並入醫院核算體係；明確了醫院成本及期間費用的核算與歸集；完善和豐富了財務報表體係；改革了淨資產的內涵與核算八個方麵對新會計製度架構變化進行對比分析，新會計製度的優勢在比較分析中會在認識層麵得到進一步加強。
Since December 31， 2010， the ministry of finance in our country in order to adapt to the socialist market economy and the needs of the development of medical and health undertakings， has issued a new hospital accounting system， and ask the pilot city public hospital since July 1， 2011， must carry out the system， since January 1， 2012， all hospitals must carry out the system of the country. Because of the old hospital accounting system can not meet the needs of the development of modern hospital， the hospital of the new accounting system， overall management for the modern hospital finance system， is helpful to improve the level of hospital financial management. This article will combine their own work experience， from accounting system applicable scope change； Increased with the public fiscal reform of relevant accounting content； In order to reflect the real value of the asset， requirement plan carry depreciation of fixed assets； The revenue expenditure accounting subjects Settings adjusted； The capital account data into hospital accounting system； Clear the hospital cost accounting and cost during the period of and collation； To improve and enrich the financial reporting system； Reform the connotation of equity accounting and eight aspects to the new accounting system structure change， this paper compares and analyzes the advantage of the new accounting system in a comparative analysis in the layer was further improved。