摘要
医院会计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,是反映医院经济活动的综合信息。客观、真实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,虚假的、失真的会计信息将影响领导的各项决策。本文对医院经济工作中会计信息真实性及客观性的问题进行探讨,并提出一些具体的解决会计信息失真的方法。
Hospital account information is business information servicing hospital business activities with accounting theoriesand methods. Objective and unfeigned account information could provide hospital managers evidences for policy making. Mendacityand fictitious account information could influent policymaking. This article discusses objective of account information and suggesthow to deal with it.
出处
《中国医院》
2005年第7期76-77,共2页
Chinese Hospitals
