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医院会计信息是医院价值运动状况和经济活动的综合信息,高质量的会计信息必须具备真实性、相关性、及时性和可比性。会计信息资料的收集,不仅是一个方法问题,而且是一个管理问题。解决会计信息失真是提高医院会计信息质量的关键,对帮助医院管理者总结经营成果,规划未来,加强医院的经济管理、经济分析、经济预测、决策的优化和业绩评价,促进医院管理水平和经济社会效益的提高,增强市场竞争能力具有重要意义。
Hospital accounting information is the comprehensive information of hospital value and economic activity. The high-quality accounting information must be authentic, relevant, timely and comparable. The collection of accounting information is not only a methodological issue, but also a management issue. To solve the problem of accounting information distortion is to improve the quality of hospital accounting information, to help hospital managers sum up business results, planning the future, strengthen the hospital’s economic management, economic analysis, economic forecasting, decision-making optimization and performance evaluation to promote the hospital management and economy The improvement of social benefits and the enhancement of market competitiveness are of great significance.