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事业会计信息应该以实际发生的经济活动为基础进行计量,其真实性程度对于未来的经济决策、医疗卫生机构的公共影响力以及规范经济活动行为等各方面都会产生不同程度的影响和制约。然而,对大多数卫生机构来说,目前由于管理体制、监督机制或者财会人员素质等方面的原因会计信息存在信息失真情况,而且对于机构正常运行和发展产生诸多不良影响。本文通过对基层医疗机构内部信息失真情况进行剖析,找出其内在原因,根据日常工作的真实体验和感悟提出针对性解决措施,希望能够尽快肃清基层医疗单位财会报表上报中的不良风气,引导财会人员坚守基本会计准则。
Business accounting information should be measured based on actual economic activities. The degree of its authenticity will have different degrees of influence and restriction on future economic decisions, public influence of medical and health institutions, and norms of economic activities. However, for most health institutions, there is information distortion in accounting information due to management system, supervision mechanism or quality of accounting staff, etc., and will have a lot of adverse effects on the normal operation and development of the institution. Based on the analysis of the internal information distortion in primary medical institutions, this paper finds out the internal causes, puts forward some countermeasures based on the real experience and perception of daily work, hoping to eliminate the bad habits in reporting financial statements of primary medical units as soon as possible, Staff adhere to the basic accounting standards.