论文部分内容阅读
我国医疗事业的发展必须建立在公平、透明的环境下,营建这种外部环境的前提条件是建立一整套高质量、高效率的信息传递机制,一方面解决医疗机构落后的成本核算体制,提高资源配置的效率;另一方面,能够有效地监督医院的日常运营活动。本文结合XBRL的理论基础,XBRL在信息内容、信息挖掘、信息传递和审计监督方面的优势,对医疗机构会计信息化工作的改革提出了一些想法和建议。
The development of China’s medical undertakings must be based on a fair and transparent environment. The prerequisite for the establishment of such an external environment is to establish a complete set of high-quality and highly efficient information transfer mechanisms to address the backward cost accounting system of medical institutions and increase resources The efficiency of configuration; On the other hand, it can effectively monitor the daily operations of the hospital. Based on the theoretical foundation of XBRL and the advantages of XBRL in the aspects of information content, information mining, information delivery and audit supervision, this paper puts forward some ideas and suggestions on the reform of accounting informationization in medical institutions.