摘要：中国是世界上一切国度中最早设立医院的国家。近年，随着医疗卫生体制变革的不竭深入，中国卫生事业取得了长足的提高。实施科学合理的新《医院会计制度》对医院经济的影响主要体现在以下几点，首先加强了对成本的控制，并做好了预算的核算；其次，完善了固定资产的定义，删除了一些虚假的资产；然后，对药品的会计平衡系统进行重新规划，合理了药品的财务管理；最后，做一个资产类别之间的区分，从而将资产有形化，也丰满了资产内容，并且能够全面、准确地展现出整个医院资产的实际情况[ 徐洁。新医院财务会计制度的实施对医院经济运行的影响[J]。财会研究]。本文在介绍了医院会计制度变革的背景下，研讨了2011年正式公布的《医院会计制度》的特点，并和2009年财政部颁布的《医院会计制度》（草案）进行了比较；另外，还以同济医院为例，剖析了新制度下国内普通公立医院的成本核算现状及其局限性，并提出了相应的对策。77526

毕业论文关键词： 医院会计制度；同济医院；成本核算

Discussion on the new hospital accounting system

Abstract: China is the first country in the world to establish a hospital。 In recent years, with the continuous deepening of the reform of the medical and health system, China's health industry has made great progress。 Effect of the implementation of scientific and reasonable new "hospital accounting system" of hospital economy is mainly reflected in the following points。 Firstly, strengthen the cost control, and to do a good budget accounting; secondly, perfect the definition of fixed assets, excluding some false assets; then, the drug accounting balance system re planning, reasonable financial management of drugs, finally, to make a distinction between the categories of assets, assets will be tangible, but also enrich the content of the assets, and comprehensively and accurately, it is to show the whole hospital assets。 This paper introduces the hospital accounting system reform background, characteristics on 2011 officially announced the "hospital accounting system", and the Ministry of Finance promulgated in 2009 and the "hospital accounting system" (Draft) were compared; in addition, at Tongji Hospital as an example, analyzes the present situation of cost accounting and the limitation of the new system under the ordinary domestic public hospitals, and puts forward the corresponding countermeasures。

Key words:  hospital accounting system; Tongji Hospital; cost accounting

目录

绪论 1

一、新《医院会计制度》颁布背景 2

（一） 适应环境变革的需要 2

1、医院财务活动日趋复杂化 2

2、医院管理日趋规范化 2

3、医院管理日趋信息化 2

（二）落实医改有关规定的需要 3

1、突出新医改要求，适应模式化的需要 3

2、结合企业会计准测，满足医院企业化管理要求 3

3、维护公共医疗卫生公益性质的要求 3

（三）深化财政财务管理体制改革，实现科学化、精细化管理的需要 4

二、新旧《医院会计制度》对比 5

（一）目的 5

（二）适用范围 5

（三）内容