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医疗改革方案的实施,各大医院在实行企业化运作的同时,引入先进医院管理思想和方法,提高医院经济管理水平已成必然。为了更好的适应新的医疗改革方案,降低医疗成本,更好地为医院的经营管理服务,医院财务人员应加强学习和提高自己的成长能力。本文在介绍现代医院会计工作面临的机遇与挑战的基础上,分析了我国医院虚假会计信息的成因,最后针对问题提出医院财务人员学习的途径来弥补这些不足之处。
The implementation of the medical reform program, the major hospitals in the implementation of the operation of the enterprise at the same time, the introduction of advanced hospital management ideas and methods to improve the hospital’s economic management level has become a necessity. In order to better adapt to the new medical reform program, reduce medical costs, and better serve the hospital’s management, hospital finance staff should strengthen their learning and improve their growth abilities. Based on the introduction of the opportunities and challenges that modern hospital accounting faces, this paper analyzes the causes of the formation of false accounting information in hospitals in our country. At last, it puts forward the ways to study the financial personnel in hospitals to make up for these shortcomings.