| 常运艳.规范医院会计核算的有效方法简论[J].,2012,13(5):59-61 |
| 规范医院会计核算的有效方法简论 |
| Effective Approach to Standardize the Hospital Accounting |
| 投稿时间：2012-08-25 |
| DOI： |
| 中文关键词: 会计核算 财务管理 医院 成本 |
| English Keywords:accounting financial management hospital cost |
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| 中文摘要: |
| 医院会计核算工作主要是对医院的经营成果、现金使用和财务状况作出系统的、客观的评价，为医院管理提供准确的参考依据。通过会计核算工作，可以对医院财务工作情况做出有效的分析和监督，对医院经营和发展的作用十分重要。文章主要阐述会计核算工作内容和目前医院财务工作存在的问题，并提出了有效解决方法。 |
| English Summary: |
| The hospital accounting is basically to evaluate the hospital management, cash flow and financial position systematically and objectively, and provide accurate support information for hospital business management. Account check and management can effectively analyze and supervise the state of hospital financial affairs, and therefore is very important for hospital management and development. This article mainly described the system of accounting work and current problems of hospital financial management, and further proposed effective methods to improve it. |
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