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实施新医院会计制度,不但使财务透明度增强了,而且给医院提供了可靠的会计信息。医院财务分析是指对医院的收支情况及经营活动过程运用经营计划、财务报表、数据统计等相关资料进行分析和研究,得出结论,并做出相应评价的一种方法。会计信息在新会计制度实施后发生了颠覆性的变化,同时新制度也为医院财务分析提供了新挑战。
Implementation of the new hospital accounting system, not only to enhance financial transparency, but also to the hospital to provide a reliable accounting information. Hospital financial analysis refers to the hospital revenue and expenditure and business activities of the process of using business plans, financial statements, data statistics and other relevant data analysis and research, draw conclusions and make a corresponding evaluation of a method. Accounting information has undergone subversive changes after the implementation of the new accounting system. At the same time, the new system has also provided new challenges for hospital financial analysis.