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医院会计信息是反映着医院经营情况和经营成果的经济信息,客观、全面的会计信息能为信息使用者进行经济决策提供有力的依据,但现行的医院会计信息披露模式由于延用多年,面对不断变化的新经济业务,存在诸多不足和缺陷,成为充分发挥财务报告功能的重要障碍,因此很有必要改进和完善现有的医院会计信息披露。
The hospital accounting information is the economic information that reflects the operating conditions and operating results of the hospital. Objective and comprehensive accounting information can provide a powerful basis for economic decision-making for information users. However, due to prolonged use of the hospital’s accounting information disclosure model, The ever-changing new economy has many deficiencies and shortcomings, and becomes an important obstacle to give full play to its financial reporting function. Therefore, it is necessary to improve and perfect the existing hospital accounting information disclosure.