论文部分内容阅读
编辑部:《卫生经济研究》1998年第5期刊登胡方诚同志的文章“规范医院会计基础工作刻不容缓——学习《会计基础工作规范》的体会”,作者指出当前会计工作存在的主要问题及原因,并认为“从1989年开始实施的现行医院《会计制度》和《财务管理》,在卫生经济管理、会计核算和监督上都取得了不少成绩。但是,随着形势的发展,也出现了不少不足之处”。文中写了五个方面的问题,我个人认为:当前不少行业都有这五个方面的问题,甚至更多,除第四方面问题中有一句话外(主要表现在会计报表编制的信息失真),其余四方面问题均与1989年实施的现行医院《会计
Editorial Department: “Health Economics Research” published in the 5th issue of 1998, Comrade Hu Fangcheng’s essay: “The key to standardizing the basic accounting work for hospitals is to understand the basics of the ”Accounting Standard Work“. The author points out the main problems and causes of current accounting work. He also believes that “the current hospital’s “accounting system” and “financial management” that have been implemented since 1989 have achieved a lot in health economic management, accounting, and supervision. However, as the situation has evolved, there have also been Less inadequacies.” The article has written five questions. I personally believe that many industries have problems in these five areas, and even more. There is one sentence in addition to the fourth aspect (mainly because the information in the preparation of accounting statements is distorted ), the remaining four issues are related to the current hospital “Accounting” implemented in 1989