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在我国医疗卫生事业快速发展的背景下,全国各个地区开始实行新的会计制度。新的会计制度在核算基础、适用范围、会计要素和财务报告体系等方面都发生了变化,对医院财务报表编制具有一定的影响,这也影响着医院管理者更加全面了解医院财务信息。基于此,本文首先分析新的会计制度与旧的医院会计制度的差异,然后再提出新医院会计制度下财务报表分析的建议。
In the context of the rapid development of medical and health undertakings in our country, all regions of the country have started to implement a new accounting system. The new accounting system has undergone changes in terms of accounting basis, scope of application, accounting elements and financial reporting system, and has some impact on the preparation of hospital financial statements. This also affects the hospital managers’ overall understanding of the hospital’s financial information. Based on this, this paper first analyzes the differences between the new accounting system and the old hospital accounting system, and then proposes the analysis of the financial statements under the new hospital accounting system.