落实新医院会计制度,提高医院会计信息质量  

Implementing New Hospital Accounting System, Improving Quality of Hospital Accounting Information

作　　者：曲建睿[1] 郭慧[1] 

机构地区：[1]哈尔滨医科大学附属第四医院,哈尔滨150001

出　　处：《价值工程》2012年第25期283-284,共2页Value Engineering

摘　　要：任何一项制度都是在特定的社会经济背景下颁布实施的,医院会计制度也是如此。医院的制度建设是保证医院财务会计工作的重要基础,会计制度的建设与医院发展密切相关。本文主要探讨了新医院会计制度的颁布,并对提高医院会计信息质量展开了论述。Any of the systems is promulgated and implemented in the specific socio-economic context,hospital accounting system is also.Hospital system construction is the important foundation to guarantee the work of financial accounting in hospitals,and accounting system construction is closely related to the development of hospital.This article focused on the promulgation of new accounting system in hospitals,and launched a discussion on improving the accounting information quality in hospitals.

关 键 词：新医院会计制度 会计信息 医院 

分 类 号：F23[经济管理—会计学]