《医院会计制度》与《政府会计制度》的衔接设想

The idea of Cohesion between Hospital Accounting System and Government Accounting System

随着政府会计准则、政府会计制度的印发或正式施行,医院被纳入政府会计主体,需要在统一的政府会计标准体系、核算口径下开展会计核算。笔者探讨了政府会计双基础、双系统、双报告下医院会计科目的设置与衔接,包括资产、负债、净资产、收入、成本费用、预算类科目的设置与衔接,以及政府会计准则、制度下的医院会计报表编报与信息披露。

Hospitals have been included in government accounting subj ect with the printing or formal implementation of government accounting standards and government accounting system, which need to carry out the accounting in a unified government accounting standards system and accounting caliber. The author discusses hospitals accounting subj ect setting and cohesion, including assets, liabilities, net assets, income, cost, budget subj ects setting and cohesion under government accounting double base, dual system, double report, and accounting statement compiling and information disclosure of hospitals under accounting standards and government accounting system.