摘要
随着新医改方案的实施,大量资金投入到医院,会计信息成为获取医改资金使用效益的重要途径。分析了新旧《医院会计制度》财务报告与会计信息质量的变化,就财务报告信息质量保障体系建设提出建议:加强会计人员业务培训和内部会计控制;加强会计信息披露监管;建立财务报告注册会计师审计制度。
With the implementation of the new reform programs and the input of large fund into hospitals,accounting information functions as an important route to know about the utilization efficiency of funds for medical reform.The author analyzes the changes in financial report and information quality covered in the old and the new Accounting Regulations for Hospitals and puts forward suggestions on the construction of guarantee system of financial report information quality：strengthening professional training of the accounting stuff and accounting control; strengthening the supervision on accounting information disclosure; establishing the system of financial report auditing by certified public accountant.
出处
《现代医院管理》
2012年第6期67-69,共3页
Modern Hospital Management
关键词
医院会计制度
财务报告
信息披露
信息质量
透明度
审计
accounting regulations for hospitals
financial report
information disclosure
information quality
transparency
audit
