执行新医院财务会计制度对医院财务状况的影响——对浙江省15家省级医院部分财务指标的分析  

Effect of New Financial Accounting System on the Hospital Finance:Financial Index Analysis of 15 Provincial-level Hospitals of Zhejiang Province

作　　者：王振宇[1] 蔡战英[1] 金玲[2] 

机构地区：[1]温州医学院附属第二医院,浙江温州325027 [2]浙江大学医学院附属儿童医院,浙江杭州310003

出　　处：《中国医院管理》2013年第2期59-61,共3页Chinese Hospital Management

摘　　要：对浙江省15家省级医院2012年上半年资产、负债、净资产、收支结余等财务数据进行新旧制度核算内容的比较和分析,如实反映执行新财务会计制度对省级医院财务状况的具体影响因素和影响程度。得出的结论是,执行新财务会计制度对医院财务状况的影响体现在会计科目核算口径和会计要素确认、计量标准的变化上,这种变化能够更真实地反映医院的财务状况和运营情况。Combined with 2012 semiannual financial statements of 15 provincial-level hospitals, data is compared and analyzed, such as assets, liabilities, net assets, surplus and loss based on the old or new accounting system which honestly described the specific influencing factors and impact of a new financial accounting system on financial situation of provincial hospitals. Finally, it is concluded that a new financial accounting system of hospital affects the calibre of ledger accounts, accounting recognition changes and measurement standards, which can faithfully reflect the financial position and operations of the hospital.

关 键 词：医院会计制度 医院财务制度 省级医院 财务状况 因素分析 

分 类 号：R197.322[医药卫生—卫生事业管理]