Robbins W A, Turpin R
Hugh Culverhouse School of Accountancy, University of Alabama, Tuscaloosa.
Healthc Financ Manage. 1993 May;47(5):111-2, 114.
A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.
最近一项对目前用于编制年度医院财务报表的会计实务的研究表明，无论组织类型或规模如何，差异都相对较小。该研究结果应该会引起那些关注医疗保健会计和财务报告问题的人的兴趣，尤其是参与会计政策审议的医疗保健管理人员和准则制定委员会成员。
