政府会计制度对基层医疗卫生机构财务核算的影响_OpenScirbe Publishing

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政府会计制度对基层医疗卫生机构财务核算的影响

Author(s)：
杨梦菊

Publication Title：

Wen Yuan (Primary School Edition) 2021 No.11

Affiliations：
呼伦贝尔市海拉尔区基层医疗卫生机构财务集中核算中心

Abstract：
为从本质层面开展政府会计制度创新改革，建立标准化、规范化政府会计制度，以及权责发生制财务报告制度，我国财政部出台相关的文件，自2019年1月进行实施，进而开启基层医疗卫生机构财务核算新模式。正式实践过程中，我国基层医疗卫生机构开展财务核算管理存在问题，积极创新优化核算工作模式，是基层医疗卫生机构需着重考量的问题，积极探索解决该问题的路径，为财务会计核算高效化贯彻和落实。

Keywords：
政府新会计制度；基层医疗卫生机构；财务核算

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[1] 杨梦菊.政府会计制度对基层医疗卫生机构财务核算的影响[J].Wen Yuan (Primary School Edition),2021(11),.

文渊(小学版)

Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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