《政府会计制度》落地的整体解决方案：以同济医院为例

The Whole Solution of Government Accounting System Implementation: a Case Study of Tongji Hospital

自2019年1月1日起,医院全面施行《政府会计制度》。各个医院既有的核算体系架构、信息化支撑等核算基础,往往决定了改革落地的具体方向和实现路径。文章结合案例医院政府会计制度落地实践,从财务核算体系、实施政府会计制度的前期准备、会计科目体系架构、业财融合的会计平台以及持续跟踪的优化措施5个方面详细介绍了《政府会计制度》落地的案例医院方案,以期为其他医院的政府会计制度落地提供有益借鉴。

From January 1,2019,the Government Accounting System was fully implemented in hospitals.The existing accounting system,informatization support and other accounting based in each hospital often determine the specific direction and realization path of reform landing.In order to provide useful references for the Government Accounting System of other hospitals,it would conclude the practice of the Government Accounting System of Tongji Hospital,and introduce the Government Accounting System to the ground from five aspects:the Financial Accounting System,the preliminary preparation for the implementation of the Government Accounting System,the accounting items system,the accounting platform for financial integration,and the optimization measures for continuous tracking.