现行《医院会计制度》和《医院财务制度》会计信息质量研究  

Study on the Accounting Information Quality of the Current"Hospital Accounting System"and"Hospital Financial System"

作　　者：程薇[1] 龙翔凌[1] 范德惠[1] 王军[1] 

机构地区：[1]北京中医药大学管理学院,北京100029

出　　处：《中国卫生经济》2008年第9期35-38,共4页Chinese Health Economics

基　　金：国家自然科学基金资助项目--"非营利性医院财务信息体系的构建与监督评价"系列研究之一(70573016)

摘　　要：随着我国市场经济体制和医药卫生体制改革的不断深入、医院本身业务活动的复杂性以及医院多种形式改革的深化,现行的《医院会计制度》和《医院财务制度》在运作过程中显示出许多不足及局限性,已不能满足新形势的要求。文章采用文献综述的方法,对现行《制度》的研究现状及医院会计信息质量存在的问题进行了总结和归纳,为进一步完善非营利性医院财务信息体系打下基础。With the reform of our market economy system and health system developing in depth, the complexity of hospital service and the deepening of various reforms in hospital, many deficiencies and limitations of current ＂Hospital Accounting System＂ and , Hospital Financial System＂ have arisen, and they can not meet the demands of the new situation. By using the methods of documentations and synthesis, this article mainly summarizes the research status of the current system and the problem of the accounting information quality. It may lay a foundation for making further improvement on the financial information system of non-profit hospital.

关 键 词：医院 会计制度 财务制度 会计信息质量 

分 类 号：R197.322[医药卫生—卫生事业管理]