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医院财务报表的分析是医院进行财务管理的重要组成部分和主要的管理手段。2012年1月1日开始实施的新医院会计制度与旧医院会计制度相比,其在会计要素、核算基础及适应范围等方面均做出了新的规定,因此医院财务报表的编制也发生了相应的改变。本文就新制度下影响医院财务报表编制的各因素出发进行分析,总结如何通过财务报表分析来揭示医院财务管理存在的问题,改进财务管理,为医院的经营管理者提供时效性更强的财务会计信息,为其决策提出合理的建议,促进医院经济建设的发展。
Analysis of the hospital’s financial statements is an important part of the hospital’s financial management and the main management tools. Compared with the old hospital accounting system, the new hospital accounting system, which was implemented on January 1, 2012, has made new provisions in terms of accounting elements, accounting basis and scope of adaptation, and so the preparation of hospital financial statements also took place The corresponding change. This article analyzes the factors affecting the preparation of the hospital’s financial statements under the new system, summarizes how to reveal the problems existing in the hospital’s financial management through the financial statement analysis, and improves the financial management so as to provide the hospital managers with more time-consuming financial accounting Information, put forward reasonable suggestions for its decision-making and promote the development of the hospital’s economic construction.