将XBRL技术引入到公立医院财务报表和预算报表编制流程中,基本能够实现公立医院财务报表和预算报表数据的“一次输入,多次使用”。在对公立医院采用会计信息化核算的基础上,引入XBRL技术一气呵成地完成卫生计生委年度财务报表和财政部门决算报表编制工作是一种明智的选择。 By introducing XBRL technology into the preparation process of public hospitals’ financial statements and budget reports, it can basically achieve “one-time input, multiple use” of public hospital financial statements and budget report data. Based on the use of accounting informationized accounting for public hospitals, the introduction of XBRL technology to complete the preparation of annual financial statements of the Health and Family Planning Commission and final accounts of financial departments is a wise choice.