| 新《医院会计制度》会计报表数据变化及应用解析 |
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| 引用本文： | 刘新杰. 新《医院会计制度》会计报表数据变化及应用解析[J]. 中国卫生经济, 2012, 31(7): 92-93 |
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| 作者姓名： | 刘新杰 |
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| 作者单位： | 徐州市第一人民医院,江苏,徐州,221009 |
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| 摘 要： | 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。
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| 关 键 词： | 医院 会计报表 变化 解析 |
Changes and Application Explanation of New Accounting Statement System |
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| LIU Xin-jie. Changes and Application Explanation of New Accounting Statement System[J]. Chinese Health Economics, 2012, 31(7): 92-93 |
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| Authors: | LIU Xin-jie |
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| Affiliation: | LIU Xin-jie The First Hospital of Xuzhou,Xuzhou,Jiangsu,221002,China |
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| Abstract: | 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. |
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| Keywords: | hospital accounting statement change explanation |
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