摘要
医院会计信息是反映医院经济活动的综合信息 ,是人们运用会计理论和方法 ,通过会计实践获得反映医院价值运动状况的经济信息。真实、客观、可靠的会计信息能够为医院管理者进行经济决策提供有利的依据 ,失真的会计信息将影响医院的各项决策。笔者重点就医院经济工作中会计信息真实性及客观性等问题进行探讨 ,并提出解决会计信息失真的方法。
Hospital fiscal information represents the general information of the hospital economic activities. It is the economic information that reflects the hospital value activities and obtained in the fiscal practice by the use of fiscal theories and methods. The real,objective and reliable fiscal information can provide the hospital managers good evidence for their economic decision,otherwise may affect the right decisions making. We tested the reality and objectivity of the fiscal information in the hospital economic activities and posed the methods for solving the fiscal unreality.
出处
《军医进修学院学报》
CAS
2004年第3期237-238,共2页
Academic Journal of Pla Postgraduate Medical School
