| 规范医院会计核算的有效方法简论 |
| |
| 引用本文： | 常运艳.规范医院会计核算的有效方法简论[J].南华大学学报(社会科学版),2012,13(5):59-61. |
| |
| 作者姓名： | 常运艳 |
| |
| 作者单位： | 南华大学附属第一医院财务科,湖南衡阳,421001 |
| |
| 摘 要： | 医院会计核算工作主要是对医院的经营成果、现金使用和财务状况作出系统的、客观的评价，为医院管理提供准确的参考依据。通过会计核算工作，可以对医院财务工作情况做出有效的分析和监督，对医院经营和发展的作用十分重要。文章主要阐述会计核算工作内容和目前医院财务工作存在的问题，并提出了有效解决方法。
|
| 关 键 词： | 会计核算 财务管理 医院 成本 |
| 收稿时间： | 2012/8/25 0:00:00 |
Effective Approach to Standardize the Hospital Accounting |
| |
| CHANG Yun-yan.Effective Approach to Standardize the Hospital Accounting[J].Journal of Nanhua University(Social Science Edition),2012,13(5):59-61. |
| |
| Authors: | CHANG Yun-yan |
| |
| Institution: | CHANG Yun-yan(University of South China,Hengyang 421001,China) |
| |
| Abstract: | The hospital accounting is basically to evaluate the hospital management, cash flow and financial position systematically and objectively, and provide accurate support information for hospital business management. Account check and management can effectively analyze and supervise the state of hospital financial affairs, and therefore is very important for hospital management and development. This article mainly described the system of accounting work and current problems of hospital financial management, and further proposed effective methods to improve it. |
| |
| Keywords: | accounting financial management hospital cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《南华大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《南华大学学报(社会科学版)》下载免费的PDF全文 |
