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会计信息是医院财务状况和经营成果的综合反映。提高医院会计信息的质量,有利于推进政府的医院改革制度的顺利进行、有利于医院管理者的决策。本文阐述了我国目前公立医院会计信息质量的现状与存在的问题,并对其成因进行分析,最后提出提高我国公立医院会计信息质量的对策。
Accounting information is a comprehensive reflection of the hospital’s financial status and operating results. Improving the quality of hospital accounting information is conducive to promoting the smooth progress of the government’s hospital reform system and to the hospital managers’ decision-making. This article expounds the current status and existing problems of public hospital accounting information quality in our country, and analyzes its causes, and finally puts forward the countermeasures to improve the quality of public hospital accounting information in our country.