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医院院长及其它管理层的人士在进行决策和实施其他管理行为时,首先必须对医院经济运行过程有相当的了解,掌握必要的经济信息,才能避免盲目决策。而这些信息大多要从财务资料或对其进行分析后取得,这就要求医院的院长能够看懂,最好能纯熟的运用财会报表。为此,我们开辟了这个栏目来介绍有关内容。由于院长和财务科长工作角度、内容的差异,我们经常看到财务科长们辛辛苦苦算了半个月的帐,却不是院长们所需的或者院长根本看不懂。我们希望通过这个栏目在两方之间建立起一种“共同语言”,使院长了解会计报表可以反映哪些情况?也让财会人员知道院长们最关心的是哪些信息。
When making decisions and implementing other management actions, hospital directors and other management personnel must first have a good understanding of the hospital’s economic operation process and master the necessary economic information to avoid blind decisions. Most of this information needs to be obtained from financial information or after analysis. This requires the hospital’s dean to be able to read and understand, and it is advisable to use the financial statements skillfully. To this end, we have opened up this column to introduce the content. Due to the differences in the work and content of the dean and the financial section chief, we often see the financial section chiefs working hard to calculate the accounts for half a month. This is not what the deans need or the dean does not understand. We hope to establish a “common language” between the two parties through this column, so that the dean can understand what the accounting statements can reflect, and let the accountants know what the dean is most concerned about.