摘要
随着医疗卫生事业的蓬勃发展,医院会计资料也变得越来越复杂。目前,医院的会计信息失真现象仍比较普遍,已严重影响到社会各方对医院业绩的正确评价。本文介绍了会计信息失真的涵义,分析了医院会计信息失真的现状,最后提出医院会计信息失真的防范对策,供广大读者参考与指导。
With the development of health industry, hospital's accounting information grew more complicated. Currently, distortion of such information is common, and has severely impeded an accurate assessment of hospital's work. The article introduces the definition of distortion of accounting information, analyzes the status quo of such distortion, and finally proposes preventive countermeasures against it, as reference for the readers.
出处
《医院管理论坛》
2013年第8期47-48,共2页
Hospital Management Forum
关键词
医院会计信息
失真
防范
Hospital's accounting information
Distortion
Prevention