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依据2000年和2005年卫生部规划财务司编制的卫生部门财务决算汇总表,测算衡量评价卫生部门所属公立医院的净资产增值率,试图进一步深入讨论《中国会计报》记者提出的问题。
Based on the summary of financial accounts of the health sector prepared by the Planning and Finance Department of the Ministry of Health in 2000 and 2005, it measures the value-added rate of net assets of public hospitals owned by the health sector in order to further discuss the issues raised by the reporters in China Accounting Journal.