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一、重视会计信息质量及会计信息利用目前 ,会计信息失真现象较普遍。虚假的会计信息严重扭曲了医疗卫生单位的真实财务状况 ,影响了卫生资源的合理配置。究其原因 ,不外乎两点 :一是故意提供虚假会计信息 ,以获取单位乃至个人的不当经济利益。二是由于对财务会计制度等理解有
First, attention to the quality of accounting information and the use of accounting information, accounting information distortion phenomenon is more common. False accounting information seriously distort the real financial status of medical and health units, and affects the rational allocation of health resources. The reason is nothing more than two points: First, deliberately providing false accounting information to obtain the improper economic benefits of the unit and even the individual. Second, due to understanding of the financial accounting system, etc.