新医改形势下提高公立医院会计信息质量对策探讨.doc

摘要

　　　随着经济社会的快速发展，原有的医疗卫生体系越来越不适应人民日益增长的医疗卫生服务需求，“看病难、看病贵”成为许多普通百姓心头挥之不去的阴影，为了解决这一民生问题，财政部同卫生部等有关部门同步推出了五项制度。其中，新的《医院财务制度》、《医院会计制度》对我国医疗机构的管理、服务、会计信息质量等方面提出了新的、更高的要求。会计信息是医院财务状况和经营成果的综合反映。

　　　提高医院会计信息的质量，有利于推进政府的医院改革制度的顺利进行、有利于医院管理者的决策。本文在对新医改形势下医院的财务会计制度改革做一个简单的概述后，从宏观层面和微观层面描述了我国目前公立医院会计信息质量的现状并从主客观角度进行成因分析，最后从政府的立法，医院内部的会计管理及“三位一体”的监督体系提出提高我国公立医院会计信息质量的对策。

关键词：公立医院；会计信息质量；现状；成因；对策

ABSTRACT

　　With the rapid development of the society and economic , The existing health care system become increasingly unsuited to the people’s increasing demand of health services,” Medical treatment is difficult and expensive” to become the lingering shadow which in the heart of many ordinary people. In order to solve the livelihood issues, Synchronization with the Ministry of Health and other relevant departments, the Ministry of Finance launched a five system. Among, “Hospital Financial System”, “Hospital accounting system”, with the deepening of the reform, Hospital quality of accounting information has been paid more and more attention, the new medical reform program management, service, accounting and quality of the information and other aspects of the medical institutions in China to a new and higher requirement.

　　Improve the quality of hospital accounting information, will help promote the smooth conduct of the Government’s hospital reform system, the hospital mangers decision-making. In this paper, the situation of the new medical reform hospital financial accounting system reform to do a simple overview, From the macro level and micro level describes the current situation of public hospitals accounting information quality status, And from subjective and objective perspective to analyze the causes. Finally from the government departments to establish and improve laws and regulations, perfecting the hospital internal accounting management job and "the trinity" of the supervision system of public hospitals in China put forward to improve the quality of accounting information and the countermeasures.

Keywords: Public hospitals; Quality of accounting information; Current situation; Reasons; Countermeasure