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自2012年1月1日新《医院财务制度》、《医院会计制度》(以下简称新制度)执行以来,政府管理部门、医院管理者以及各层次会计信息使用者对医院会计信息的质量、数据的对比分析提出了更高的要求,以往医院财务分析指标体系已满足不了现状要求,本文立足于新制度要求就财务分析指标的构建做出简要论述。
Since January 1, 2012, the new “hospital financial system” and “hospital accounting system” (hereinafter referred to as the new system) since the implementation of the government departments, hospital administrators and users at all levels of accounting information on hospital accounting information quality, data The comparative analysis put forward higher requirements. In the past, the hospital financial analysis index system can not meet the current situation requirements. This article based on the new system requirements to make a brief discussion on the construction of financial analysis indicators.