现行医院财务会计制度存在的缺陷及改进意见  

The Existing Hospital Financial Accounting System Deficiencies and Improvements

作　　者：连佳丽[1] 

机构地区：[1]包头市中心医院,内蒙古包头014000

出　　处：《科学之友（下）》2010年第9期151-151,共1页Friend of Science Amateurs

摘　　要：任何一项制度在其最初实施时,都有其先进性,随着经济环境的变迁就会显示出不足,医院财务会计制度也是如此,文章针对现行医院财务会计制度存在的缺陷进行了论述,并给出改进意见。In any system in its initial implementation,the have their advanced nature,as the economy changes in the environment will show a lack of financial and accounting system the hospital is also true of the article for the financial accounting system,the existing hospitals were discussed flaws and gives improvement.

关 键 词：医院财务会计制度 缺陷 意见 

分 类 号：F230[经济管理—会计学]