| 基于事项法的医院会计报表探析 |
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| 引用本文： | 肖高峰.基于事项法的医院会计报表探析[J].南华大学学报(社会科学版),2009,10(5):38-41. |
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| 作者姓名： | 肖高峰 |
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| 作者单位： | 南华大学附属第一医院,财务部,湖南,衡阳,421001 |
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| 摘 要： | 随着医疗改革的不断深入,现行的医院财务报表体系越来越显示出其弊端。基于此,文章从医院目前报表体系入手,研究分析了现行医院会计报表体系的缺陷,并指出根本原因是：人为因素。最后,文章构建了基于事项法的医院会计报表体系。
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| 关 键 词： | 医院会计报表 事项法 事项驱动 功能结构 |
| 收稿时间： | 2009/8/27 0:00:00 |
Studying the Accounting Statements of HospitalBased on Event Accounting |
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| XIAO Gao-feng.Studying the Accounting Statements of HospitalBased on Event Accounting[J].Journal of Nanhua University(Social Science Edition),2009,10(5):38-41. |
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| Authors: | XIAO Gao-feng |
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| Institution: | Finance Department in the First Affiliated Hospital of University of South China, Hengyang 421001,China |
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| Abstract: | With the deepening of the health care reform, the existing system of hospital financial statements show more and more drawbacks. Based on this, the article started with the current statements of the hospital system, and analyed the defects of current system of hospital accounting statements and pointed out that the root cause of the problem was human factors.Finally, the article constructed the system of hospital accounting statements based on event accounting. |
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| Keywords: | accounting statements of hospital event accounting event driven functional structure |
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