医院财务报表独立审计初探

发布时间：2019-01-24 12:30

【摘要】：医药卫生事业关系亿万人民健康,关乎千家万户幸福,是重大民生问题,党中央历来高度重视。2009年4月6日,《中共中央国务院关于深化医药卫生体制改革的意见》(以下简称《医改意见》)发布,4月7日,国务院印发《医药卫生体制改革近期重点实施方案(2009—2011年)》(以下简称《医改实施方案》)。随后,《关于完善政府卫生投入政策的意见》等一系列医改政策性文件陆续出台。与此同时,2009年9月2日,国务院常务会议研究决定,包括医院在内的所有事业单位在2010年进行绩效工资改革,并明确了改革的原则和实施的步骤。但无论是医药卫生体制改革还是事业单位绩效工资改革,其成功实施都离不开社会各界的积极支持和广泛参与。在我国经济生活中扮演重要角色的注册会计师行业,自然也应在推动上述改革的进程中发挥应有的重要作用。
[Abstract]:The health of hundreds of millions of people is related to the well-being of thousands of families. It is a major livelihood issue. The CPC Central Committee has always attached great importance to it. On April 6, 2009, The "opinions of the CPC Central Committee and the State Council on deepening the Reform of the Medical and Health system" (hereinafter referred to as the "opinions on Medical Reform") were issued on April 7, The State Council issued the short-term key implementation Plan of the Medical and Health system Reform (2009-2011) (hereinafter referred to as the Medical Reform implementation Plan). Subsequently, a series of medical reform policy documents, such as opinions on improving the government's health investment policy, were published one after another. At the same time, on September 2, 2009, the executive meeting of the State Council studied and decided that all institutions, including hospitals, should carry out the performance pay reform in 2010, and made clear the principles and implementation steps of the reform. However, whether the reform of medical and health system or the reform of performance pay of institutions, its successful implementation can not be separated from the active support and extensive participation of all walks of life. The CPA industry, which plays an important role in the economic life of our country, naturally should also play an important role in the process of promoting the above reform.
【作者单位】：中国注册会计师协会;
【分类号】：F239.6

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