论文部分内容阅读
随着社会经济的快速发展,人类对医疗卫生的要求越来越高,医疗市场竞争也日益激烈,因此在进行财务会计管理过程中也在尝试不断创新,以顺应时代发展浪潮,合并会计报表的方式也越来越受到医疗集团的青睐,且作用日益突出。本文首先阐述了合并会计报表对医院的作用,结合医院在实际经营过程中进行合并会计报表编制时应注意的几个问题,最终从编制方法、编制程序两个层面指出了合并医院会计报表的编制方法及程序,具有较强的理论和实践指导意义。
With the rapid socio-economic development, human beings have become more and more demanding on medical and health care, and the medical market has become increasingly fierce. Therefore, it is trying to keep innovating in the process of financial accounting management so as to conform to the tide of the times and consolidate the financial statements The way is also more and more favored by medical groups, and the role is increasingly prominent. This paper firstly elaborates the function of the consolidated accounting statements on the hospital, and combines several problems that the hospital should pay attention to in compiling the consolidated financial statements in the actual operation process. Finally, it points out the compilation of the accounting statements in the combined hospital from two aspects: the preparation method and the preparation procedure Methods and procedures, has a strong theoretical and practical guidance.