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我国新医改方案以及新《医院财务制度》《医院会计制度》等文件均对公立医院财务报告引入注册会计师审计制度作了规定。由于医院及医院会计制度的特殊性,医院会计信息从形成、计量、核算到呈报,都已形成了相对固定的模式。注册会计师以往对企业提供的会计鉴证服务,主要依据的是《企业会计准则》,一旦进入医院财务报表审计领域,势必对医院会计信息质量产生较大影响。
The new medical reform program in our country, as well as the new “hospital financial system” and “hospital accounting system” and other documents all set forth the introduction of the auditing system of certified public accountants in public hospital financial reports. Due to the particularity of hospital and hospital accounting system, hospital accounting information has formed a relatively fixed mode from the formation, measurement, accounting to reporting. Certified Public Accountants in the past to provide enterprise accounting forensic services, mainly based on the “Accounting Standards for Business”, once entered the field of hospital financial statements audit, it is bound to have a greater impact on the quality of hospital accounting information.