Tổ chức kế toán viện phí tại bệnh viện Thống Nhất

MVCLVC

LOI MO BAU ..................................................................................................................... 1

Chuong I: Cd SOL Y LU!N VE BE TAI NGHIEN CUU .................................... 3

1.1 Tb chll'c k8 toAn . ................................................................................................. 3

1.1.1 T6 chuc cong vi�c cu.a ke toan . ....................................................................... 3

1.1.2. TA chuc be) may ke toan . ................................................................................ 5

1.2. Hinh thUc k� toan B..p d1.1ng ................................................................................. 6

1.2.1. Hinh thuc k8 toan . .......................................................................................... 6

1.2.2. Nguyen tic va di;t.c trung ca ban . ......... -........................................................... 6

1.2 .3. Cac lo�i sb k8 toan .......................................................................................... 6

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1.2.4. NQi dung va trinh tv ghi sO ............................................................................. 6

1.3. M6i quan h� cong tac gifta b{> ph�n k8 toan voi cac be) ph� khac

trong don vi ................... ·

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· ........................................................................................... 7

Chuang II: GIOI THIEU VE BENH VIEN THONG NHAT

' ,. ,. THANH PHO HO CH i MINH ............................................................................................ 8

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2.1 Lich sir hinh thanh va phat trien cu.a B�nh vi�n Thong Nhat ............................. 8

2 2 Ch, y nh.

" ' B"nh "' Th" Nhi

. uc nang, 1�m vµ cua y v1yn ong a t ................................................. .. 9

2.2.1 Chuc nang ................................................................................................................ 9

2.2 .. 2 Nltl.iQm vµ .................................................................................................................. 9

2 3 M '

" h' .;i. '- J.• h" ,

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. 1,1c tleu p at tnen vc:i m01 quan y vm cue .< b" en h uu quan .................................... .. 9

2.3.1 M1,1c tieu phat tric!n cua B�nh vi�n tu nay t6i nam 2020 .......................................... 9

MJ;,. h" , B"nh ""' . 2.3 .2 01 quan y cua Y v1yn v6i cac , b" en hN uu quan .................................................. 10

2.4 TB chuc b(J may quan ly cua Benh vien Thf>ng Nhdt.. ............................................. 10

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2.5 To chuc cong tac ke toan cua B�nh vien Thong Nhat ............................................. 14

2.5 .l TA chuc bQ may kS toan t�i B�nh vi�n Thfmg NhAt ...................................... 14

2 5 2 TA h' 1:. d' A h '" h' . B"nh .

" Th /.. Nh/;.

. . o c uc cac 1em t u vu;n p 1 t�t v v1c:in ong at .......................... .. 18

2.5.3 Hinh thuc va chinh sach kA toan .............................................................................. 18

CHU'ONG III: KE TOAN VIEN PHi T�I BENH VIEN THONG NHAT

THANH PHO HO CHi MINH ............................................................................................ 21

3.1 Nhimg van dB chung ve don vi S\f nghi�p ................................................................ 21

3 .1.1 Khai ni�m, vi tri va phan lottl don vi S\1 nghi�p ....................................................... 21