摘要
本文以医院会计制度与政府会计制度差异对比入手,重点剖析平行记账模式的实践应用,探讨医院实施政府会计制度的难点及应对策略,构建以医院资源规划为基础的业财一体化实施方案,为医院实施政府会计制度提供参考。
This paper started with the comparison between the hospital accounting system and the government accounting system,focusing on the practical application of the parallel accounting model,discussing the difficulties and countermeasures of the hospital's implementation of the government accounting system to build an integrated financial and financial implementation plan based on hospital resource planning,providing reference for the implementation of the government accounting system in hospitals.
引文
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