浅谈医院会计信息失真与会计人员素质教育

传统行为的影响和会计人员素质不高，导致了医院普遍存在的会计信息失真现象，给会计信息使用者提供了虚假的情况，给医院决策者制定相关的决策带来了不利影响，严重干扰了医院正常的经营秩序，影响了医院的改革和发展。提高医院会计人员的素质，防止会计信息失真，建立正常的医疗经营秩序，维护国家和人民的利益，是当前必须引起重视的问题。文章在揭示医院会计信息失真的现象和危害的基础上，深入剖析了会计人员素质不高，是导致会计信息失真的主要原因，并提出了加强会计人员素质教育，治理会计信息失真的对策和方法。

The Hospital Accounting Information Distortion and the Quality Education for Acountants

The influence of traditional behaviour and the low quality of accounts caused the phenomenon of distorted accounting information,which provided false situation to the information users,broughtadverse effect on the policy-making for hospital,seriously disturbed the hospital normal management order and affeted the hospital reform and development.How to enhance accountants' quality to prevent information distortion,and establish normal medical management order to maintain national and people's benefit is the problem that should be paid attention to.This paper disclosed the phenomenon and the harm and put forward that low quality of accountants was the main reason for the distortion and presented countermeasures for it.