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改革开放以来我国医院财务和会计制度的发展分为三个阶段,医院资产负债表的格式和内容也发生了三次变迁。文章以我国改革开放后医院的三张资产负债表的变化为线索,评析每一次资产负债表列报的变迁所反映我国医院经济政策的变化和医药卫生体制改革的变迁。目的在于:让报表使用者认知医院资产负债表每一次变迁带来的信息或更新旧的观念,财务信息的变化对医院财务状况、发展前景、财务管理产生的影响。
Since the reform and opening up, the development of hospital finance and accounting system in our country has been divided into three stages. There are also three changes in the format and content of the hospital’s balance sheet. The article takes the changes of the three balance sheets of hospitals in our country after the reform and opening up as the clue and analyzes the changes of each statement of the balance sheet reflecting the changes of the hospital’s economic policies and the changes of the medical and health system reform. The purpose is to enable the users of the report to know the information brought by each change of the hospital balance sheet or to update the old concept and the impact of the change of financial information on the financial status, development prospect and financial management of the hospital.