《政府会计制度》下医院资产负债表的变迁与评析  

Evolution and Analysis of Hospital Balance Sheet under the Government Accounting System

作　　者：农雯琦 NONG Wen-qi(Liutie Central Hospital, Liuzhou, Guangxi, 545007, China)

机构地区：[1]柳州市柳铁中心医院

出　　处：《中国卫生经济》2019年第7期80-82,共3页Chinese Health Economics

摘　　要：通过比较《政府会计制度》与《医院会计制度》下医院资产负债表内容与格式的变化,评析《政府会计制度》与《医院会计制度》实施下资产负债表信息披露差异的背景及意义,让报表使用者和管理者更好地认知执行《政府会计制度》后医院资产负债表带来的信息或更新旧的观念,促进财务制度和财务管理的完善。Through comparing the changes of content and format of hospital balance sheet under the Government Accounting System and Hospital Accounting System, it analyzed the background and significance of the information disclosure differences in balance sheet under Government Accounting System and Hospital Accounting System, make the report users and managers better understand the information and brought by the hospital balance sheet and change the old concept after implementing Government Accounting System, so as to improve the financial system and financial management.

关 键 词：医院 资产负债表 政府会计制度 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]