| 摘要: |
| 医院会计报表的外部使用者特别是那些新增的使用者,由于他们对医院财务及会计制度、医疗卫生行业的特殊性了解不够,也就无法全面把握医院会计报表体系的真实内涵。影响对医院会计报表信息理解的因素可分为三类:一是医院会计制度的特殊性、二是医院营运管理的特殊性、三是医院外部政策环境的特殊性。 |
| 关键词: 医院 会计报表 固定资产折旧 |
| DOI： |
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| On correlation of accounting report of hospitals |
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ZHU Hong-guang
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| Abstract: |
| The external users of hospital accounting report, especially,new users,can not overall understand the real contents of hospital accounting report because they do not completely know the financial system and accounting system of the hospitals and the special characteristics of health industry.Three factors,which influence understanding of hospital accounting report information,are specialty of hospital accounting system,specialty of hospital business and management and specialty of external policy environmen... |
| Key words: hospital accounting report fixed asset depreciation |
