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Military Hospital Accounting: Current Situation and Improvment
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- Author:
- No author available
- Issue:
- 11
- DOI:
- 10.3969/j.issn.1008-9985.2011.11.033
- Key Word:
- 军队医院;会计核算
Abstract： 本文分析军队医院会计核算存在会计报表体系不完善、信息质量不准确、管理办法不细化等问题,提出在会计报表体系中增加现金流量表、在资产类科目中增设“累计折旧”科目、合理改进管理费用分摊比例等改进措施.
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