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提高医院新时期下新会计制度改革的会计信息质量
引用本文:谢晓梅,汪学文,张永珍,夏蓉,李丹霞. 提高医院新时期下新会计制度改革的会计信息质量[J]. 中国医药导报, 2012, 9(2): 147-149
作者姓名:谢晓梅  汪学文  张永珍  夏蓉  李丹霞
作者单位:深圳市第六人民医院,南山医院国资办,广东深圳,518052
摘    要:
传统的会计信息质量,毋庸置疑将被新经济时期所要求的高质量的会计信息质量所替代,本文全方位地探讨了在信息化迅猛发展的新形势下,通过一些实际的案例阐述了医院如何设立内部和新的外部的监督机构管理模式——医院理事会内的会计师事务所对医院会计内部控制制度审计和改进,探讨了医院如何在内外监管的新的管理模式下,并在医院的新会计制度改革后,多方促进了医院内部会计内部控制制度工作的改进,并促使得医院的会计信息的质量大大地提高。

关 键 词:会计信息质量  新会计制度  监督机构管理(理事会审计)

Improvement of the quality of accounting information under new accounting system in hospital
XIE Xiaomei,WANG Xuewen,ZHANG Yongzheng,XIA Rong,LI Danxia. Improvement of the quality of accounting information under new accounting system in hospital[J]. China Medical Herald, 2012, 9(2): 147-149
Authors:XIE Xiaomei  WANG Xuewen  ZHANG Yongzheng  XIA Rong  LI Danxia
Affiliation:Department of Fixed Assets,the Sixth People’s Hospital of Shenzhen City,Guangdong Province,Shenzhen 518052,China
Abstract:
The current accounting system will be replaced in the rapid development of the society economy.The article discusses the rapid development of information processing and how to set up internal and external supervision and management mode using actual cases in hospitals.The hospital council of accounting firms audits and improves internal accounting systems in hospitals.With the discussion on new accounting system reform,and new modes of internal and external supervision of hospitals,we can promote hospital internal accounting control systems to improve the work and the quality of accounting information in various ways.
Keywords:Quality of accounting information  New accounting system  Supervisory organization management(Council audit)
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