《医院会计制度》与《政府会计准则——基本准则》内容的比较及启示

The Comparation on the Contents between Hospital Accounting System and Government Accounting Standar: Basic Stewdard and Its Enlightenment

目的:《医院会计制度》与《政府会计准则——基本准则》内容的进行比较,以期对医院会计制度的进一步完善提供有益启示。方法:通过实地考察、查阅文献等方法进行。结果:《医院会计制度》和《政府会计准则》在会计核算基础、信息披露方面有着相同之处,但在会计模式、会计要素、财务报表方面有不同的规定。结论:在《医院会计制度》中构建预算会计和财务会计适度分离的双系统会计核算体系,增加决算报告和合并财务报表的内容。

Objective：To compare the content between Hospital Accounting System and Government Accounting Standard：BasicStewdard, so as to provide beneficial enlightenment for the improvement of hospital accounting system.Methods：Field investigationand the literature method were involved.Results：There were some commonalities in accounting basis and information disclosure inHospital Accounting System and Government Accounting Standard, but they had different regulation on accounting mode, accountingfactors and financing repot.Conclusion：Building a dual accounting system by reasonably separating the budget accounting and financial accounting, increasing the contents of final report and the consolidated financial report in Hospital Accounting System.