每年年终,卫生事业单位都要按照国家规定编制决算,自下而上层层汇总,纳入国家决算。各卫生事业单位要编制财政与卫生行业两大部门的决算报表,同时要同步附上一份详尽的财务情况说明和分析报告书。在完成文字报告中,往往是各单位财务主办人员因时间紧迫、工作量大、人手少以及文字能力等原因,完成效果不理想;有的不能按时完成,有的内容不完整,指标不确切;甚至有分析问题报喜不报忧等现象。为更好地解决这一实际问题,以最经济的手段达到理想效果,可由 At the end of each year, health institutions must formulate final accounts in accordance with state regulations, collect them from the bottom up, and incorporate them into the national final accounts. Each health institution shall prepare final accounts for the two major departments of finance and health industry, and simultaneously attach a detailed financial statement and analysis report. In completing the text report, the financial organizing staff of each unit is often not ideal because of time constraints, heavy workload, low staffing, and textual abilities; some are not completed on time, some are incomplete, and indicators are inaccurate; There are even reports that the analysis of the problem is not reported. To better solve this practical problem, to achieve the desired effect by the most economical means,