对公立医院实施《政府会计制度》的思考

Opinions on the Implementation of the Government Accounting Standards in public hospitals

公立医院将于2019年1月1日起开始执行《政府会计制度——行政事业单位会计科目和报表》,其会计处理的内容和处理的方式将发生较大变化,本文主要从实务角度,梳理政府会计制度与现行医院会计制度的不同,分析实施新制度对公立医院财务管理的影响,并对公立医院如何平稳衔接新旧制度、全面实施政府会计制度提出可行性建议。

The government accounting standards will be implemented in public hospitals from January 1, 2019, and the contents and methods of public hospital accounting will change greatly. This paper mainly deals with the differences between the government accounting standards and the current hospital accounting standards from the practical point of view. This paper also analyzes the importance of new accounting standards transference, existing problems and counter measures of public hospitals,and finally proposes coordination solution to implement the new accounting standards in public hospitals.