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随着我国医药卫生事业的发展和医疗体制改革的深入,原有的医院会计制度在一定程度上已经不能满足当前形势的发展需求。2012年初我国出台了新《医院会计制度》,为顺应改革,各医院也纷纷在经营管理方面作出相应的调整。医院行业具有特殊性,财务内容信息多元,核算质量要求精准透明,对财务状况和经营成果要求反映真实,财务分析是财务管理的重要组成,其结果直接影响经营管理。在此背景下,医院的财务分析与管理工作在新会计制度实施准则中作用凸显,医院会计质量有所提高。本文以财务分析视角出发,对新《医院会计制度》下财务分析内容与方法方面的影响展开探讨,提出几点改善医院财务分析质量的措施,以期促进医疗行业进一步发展。
With the development of China’s medical and health undertakings and the deepening of medical system reform, the original hospital accounting system can not meet the development needs of the current situation to a certain extent. In early 2012, China promulgated a new “hospital accounting system”. In order to comply with the reform, all hospitals also made corresponding adjustments in their operation and management. The hospital industry has its own particularities. Its financial content is diversified. The accounting quality requirements are accurate and transparent. The financial status and business performance requirements are reflected in the realities. Financial analysis is an important part of financial management and the result directly affects the operation and management. In this context, the hospital’s financial analysis and management work in the new accounting system implementation guidelines highlight the role of hospital accounting quality has improved. Based on the perspective of financial analysis, this article explores the impact of the content and method of financial analysis under the new “hospital accounting system” and puts forward some measures to improve the quality of hospital financial analysis so as to promote the further development of the medical industry.