论文部分内容阅读
医院会计报表是汇总医院日常会计核算资料,经过整理,以一定表格形式反映医院一定时期内的财务状况和收支情况的书面文件。随着我国医疗机构改革的深入,现行医院会计报表体系逐渐表现出不足,难以适应改革的要求,亟需改进。
The hospital accounting report is a written document that summarizes the hospital’s daily accounting data, and after finishing, reflects the financial status and income and expenditure of the hospital in a certain form. With the deepening of the reform of China’s medical institutions, the current hospital accounting statement system has gradually shown its inadequacies, it is difficult to adapt to the requirements of reform, and urgently needed improvement.