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管理者凭借信息进行决策,会计信息最重要的一个原则就是真实性。随着医药卫生体制改革的不断深化,保障会计信息的真实性已成为当务之急。从产生过程上看,会计信息失真分为合法性信息失真和非法性会计失真。合法性会计失真是由会计事项失真引起;而非法性会计失真是由会计处理过程中的错误引起。防范医院会计信息失真应做到加强源头管理;建立约束机制;提高会计人员素质。
Managers rely on information for decision-making, accounting information is the most important principle is the authenticity. With the continuous deepening of medical and health system reform, the authenticity of accounting information has become a top priority. From the production process point of view, accounting information distortion is divided into legal information distortion and illegal accounting distortion. Legitimate accounting distortion is caused by distortion of accounting matters; and illegitimate accounting distortion is caused by errors in the accounting process. Prevention of hospital accounting information distortion should be to strengthen the source management; establish a restraint mechanism; improve the quality of accountants.