军队医院会计信息质量透视与政策选择

现行医院会计信息存在着财务状况不够真实、成果反映不够准确、信息管理不够规范等失真问题。根源错综复杂,会计事项失真与会计处理失真并存、有意造假与无意失实并存、会计制度缺失与会计执行不当并存。本研究力求通过优化会计核算制度、建立会计控制制度和完善会计工作管理制度,促进会计信息真实可靠,实现科学决策。

Accounting Information Quality Perspective and Policy Options in Military Hospitals

There are some distortion problems of the existing hospital accounting information.For example,the dishonest financial condition,results that reflect inaccurate information and management that are not standardized.The origin is intricate,accounting matters with distortion coexist with the accounting treatment of distortion,no intention of distortion coexists with deliberately false,the implementation of inappropriate coexists with the accounting loss.The study was to achieve scientific decision-making by op...