政府会计制度改革原理在公立医院会计实务中的应用探析

The Principle of Government Accounting Reform was Applied in the Accounting Practice of Public Hospitals

剖析医院会计制度与政府会计制度的差异,重点关注公立医院在执行政府会计制度中可能存在的问题。对制定出适合行业特点的医院政府会计制度的补充规定进行深入思考,同时充分论证公立医院会计制度中的全成本核算等管理会计领域已取得制度成果的先进性与可行性,提出公立医院应当通过信息化平台的一体化整合建设,充分发挥其在政府会计制度体系实践先行者的作用,引领政府会计制度改革开创新局面。

It analyzed the differences between hospital accounting system and government accounting system and focused on the possible problems of public hospitals in the implementation of government accounting. It made a thorough consideration on the formulation of the supplementary provisions of the hospital government accounting system suitable for the characteristics of the industry, fully demonstrated the advancement and feasibility of the system achievements in the field of management accounting such as total cost accounting in the accounting of system of public hospitals, and put forwards that public hospitals should give full play to their practice in the field of the government accounting. The role of the information platform through the integration of integration and construction, leading the government accounting reform to create a new station.