摘要
医院会计信息是医院财务工作中的最终产品,其性质的好坏直接影响到社会资源的配置与利用效率的高低。本文就我国新会计制度下医院会计信息的现状及存在的问题进行分析,并从审计监督的角度提出了相应的改进策略和建议。
Hospital accounting information is the final product of hospital financial work; its quality directly affects the allocation and use efficiency of social resources. This paper analyzes the present situation and the exist- ing problems of the hospital accounting information under the new accounting system of china, and puts forward corresponding improvement strategies and suggestions from the angle of audit and supervision.
出处
《科技广场》
2013年第9期144-147,共4页
Science Mosaic
关键词
新会计制度
医院
会计信息
审计对策
New Accounting System
Hospital
Accounting Information
Auditing Countermeasures
