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我国在2012年1月1日开始实行新医院会计制度。此举的目的在于提高医院会计信息质量,有效提高医院财务的透明度,从而为医院、政府以及监督机构等医院财务分析报告使用者提供一个更加准确、可靠的会计信息。本文在分析新石器下医院的会计制度的基础上提出能够有效提高其会计信息质量的措施,旨在进一步提高我国医院会计工作质量提供一定的理论基础。
China started implementing the new hospital accounting system on January 1, 2012. The aim is to improve the quality of hospital accounting information and effectively improve the transparency of hospital finance so as to provide a more accurate and reliable accounting information for hospitals, government and supervisory institutions and other hospital financial analysis reports users. Based on the analysis of the accounting system of Neolithic hospital, this paper puts forward measures that can effectively improve the quality of accounting information and aims to provide some theoretical basis for further improving the quality of hospital accounting in our country.