摘要
医院资产负债表是最重要的会计报表 ,我们不仅要注重总量分析 ,更要注重结构分析。本文对表中负债及净资产方的结构、资产方的结构 。
Balance sheet in hospital is the most important accounting statement.We should concern not only the analysis of the total amount, but also the structure of balance sheet. This article discusses structure of liability and net asset, cost of asset and correspondence relationship between both costs. The author also analyses influence of various structures to a hospital management Authors address School of Health Administration, Hubei Medical University(430071),Wuhan,P.R.China
出处
《中国卫生事业管理》
北大核心
2000年第4期202-204,共3页
Chinese Health Service Management
关键词
医院
资产负债表
结构
Hospital Balance sheet Structure
