新《医院会计制度》会计报表数据变化及应用解析

2012年各期会计报表即将出来,由于新制度规定固定资产要计提折旧,冲销应收医疗款中以前一年度医保欠费,当年无法收回的医保欠费冲减当年医疗收入,使新的报表数据变化很大,在利用报表进行财务分析时只有充分考虑这些因素,才能得出客观全面的分析资料。

Changes and Application Explanation of New Accounting Statement System

Accounting statement system will come into being.New accounting statement system requiring fixed assets being accrual depreciation,neutralizing medical insurance non-payment in medical payment in the last year,and medical insurance non-payment making medical input reduce in the same year make new data changed a lot.Only when these factors being considered fully during financing analysis,objective and overall analysis data can be gained.