摘要
分析新制度在会计核算方面有利于提高会计信息真实性,科学界定收支分类及完善报表体系,认为新制度对于提高医院会计核算质量,加强医院经济管理及促进医院发展等方面具有重要的意义。
This paper provides some viewpoints that the latest Hospital accounting system will help improve the authenticity of accounting information,classify the subject of revenue and expenditure scientifically and improve the reporting system.This paper makes a conclusion that the latest hospital accounting system can improve the quality of hospital accounting and strengthen the economic management and development of hospitals.
出处
《现代医院》
2011年第12期140-142,共3页
Modern Hospitals
关键词
医院财务制度
医院会计制度
影响
Hospital financial system
Hospital accounting system
Effect
