| 肖高峰.基于事项法的医院会计报表探析[J].,2009,10(5):38-41 |
| 基于事项法的医院会计报表探析 |
| Studying the Accounting Statements of HospitalBased on Event Accounting |
| 投稿时间：2009-08-27 |
| DOI： |
| 中文关键词: 医院会计报表 事项法 事项驱动 功能结构 |
| English Keywords:accounting statements of hospital event accounting event driven functional structure |
| Fund Project: |
|
| 摘要点击次数: 731 |
| 全文下载次数: 716 |
| 中文摘要: |
| 随着医疗改革的不断深入，现行的医院财务报表体系越来越显示出其弊端。基于此，文章从医院目前报表体系入手，研究分析了现行医院会计报表体系的缺陷，并指出根本原因是：人为因素。最后，文章构建了基于事项法的医院会计报表体系。 |
| English Summary: |
| With the deepening of the health care reform, the existing system of hospital financial statements show more and more drawbacks. Based on this, the article started with the current statements of the hospital system, and analyed the defects of current system of hospital accounting statements and pointed out that the root cause of the problem was human factors.Finally, the article constructed the system of hospital accounting statements based on event accounting. |
| 查看全文 查看/发表评论 下载PDF阅读器 |
|
| 关闭 |