摘要
公立医院在我国医疗体系中起着重要作用。作为事业单位,公立医院会计信息质量的高低对于医院管理者总结经营业务成果,加强资金预算管理,提高国有资产效益具有直接的影响。本文从会计信息质量特征出发,探讨了影响公立医院会计信息质量的各种因素以及提高会计信息质量的若干途径。
Public hospital plays an important role in China＇s medical system. As the public institution, the public hospital accounting information quality has a direct impact on summarizing business achievements by the hospital managers, strengthening budget management and improving the efficiency of state-owned assets. From the characteristics of accounting information quality, this paper discusses the various factors of affecting the accounting information quality in public hospitals and some approaches of improving the accounting information quality.
出处
《价值工程》
2015年第4期156-157,共2页
Value Engineering
关键词
公立医院
会计信息质量
提高途径
public hospital
accounting information quality
improving ways
