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公立医院担负着人民群众最基本医疗需求,在医疗市场中发挥着核心作用。正值公立医院改革试点之年,一系列的改革政策备受各界注目。加强医院财务管理水平,健全医院会计分析工作,推进公立医院改革健康发展,是当前医院财务管理者首要任务之一。本文从医院会计分析工作存在的一系列问题出发,分析了会计分析质量的高低,对医院的经营管理及决策产生的重大影响,并就医院会计分析工作中存在的问题,提出改进建议和措施。
Public hospitals bear the most basic medical needs of the masses and play a central role in the medical market. At the pilot year of public hospital reform, a series of reform policies have drawn the attention of all circles. To strengthen the level of hospital financial management, improve the hospital accounting analysis, and promote the healthy development of public hospital reform, is the hospital’s financial managers one of the primary tasks. Based on a series of problems existing in hospital accounting analysis, this paper analyzes the quality of accounting analysis, which has a significant impact on hospital management and decision-making, and puts forward suggestions and measures to improve the existing problems in hospital accounting analysis.