医院资产负债表结构分析初探  

Analyzing Structure of Balance Sheet of Hospital

作　　者：王安玲[1] 

机构地区：[1]湖北医科大学卫生管理学院,湖北武汉430071

出　　处：《中国卫生事业管理》2000年第4期202-204,共3页Chinese Health Service Management

摘　　要：医院资产负债表是最重要的会计报表 ,我们不仅要注重总量分析 ,更要注重结构分析。本文对表中负债及净资产方的结构、资产方的结构 。Balance sheet in hospital is the most important accounting statement.We should concern not only the analysis of the total amount, but also the structure of balance sheet. This article discusses structure of liability and net asset, cost of asset and correspondence relationship between both costs. The author also analyses influence of various structures to a hospital management Authors address School of Health Administration, Hubei Medical University(430071),Wuhan,P.R.China

关 键 词：医院 资产负债表 结构 

分 类 号：R197.32[医药卫生—卫生事业管理]