摘要
改革开放以来我国医院财务和会计制度的发展分为三个阶段,医院资产负债表的格式和内容也发生了三次变迁。文章以我国改革开放后医院的三张资产负债表的变化为线索,评析每一次资产负债表列报的变迁所反映我国医院经济政策的变化和医药卫生体制改革的变迁。目的在于:让报表使用者认知医院资产负债表每一次变迁带来的信息或更新旧的观念,财务信息的变化对医院财务状况、发展前景、财务管理产生的影响。
Since the reform and opening up, the development of China hospital financial and accounting system was divided into three stages, the hospital balance sheet format and content had been changed for three times. Based on the changes of the three hospi- tal balance sheets after China＇s reform and opening up, each balance sheet changes reported in the change reflected the changes of China hospital economic policy changes and the changes of medicine and health mechnism reform. The purpose was： letting the users of financial statements cognitive hospital balance sheets each change information or update the ohl idea, ＇affecting the change of finan- cial information on the influences of hospital financial status, hospital development and financial management.
出处
《中国卫生经济》
北大核心
2014年第10期90-93,共4页
Chinese Health Economics
关键词
医院
资产负债表
医院资产负债表列报
变迁
hospital
balance sheet hospital balance sheet presentation
Changes
