摘要
依据2000年和2005年卫生部规划财务司编制的卫生部门财务决算汇总表,测算衡量评价卫生部门所属公立医院的净资产增值率,试图进一步深入讨论《中国会计报》记者提出的问题。
According to final financial summary table of health department compiled by Ministry of Health of PCR from 2000to 2005,the net assets of value appreciation in public hospitals,which belong to health department,is measured,weighted,and appreciated to make efforts to further discuss the questions proposed by the editors of Chinese Accounting Journal.
出处
《中国卫生经济》
北大核心
2010年第8期58-59,共2页
Chinese Health Economics
关键词
公立医院
净资产分析
增值率
public hospital
analysis of net assets
value appreciation
