《政府会计制度》下公立医院预算编制思考与建议

The Thoughts and Suggestions for Budgeting in Public Hospitals under the Government Accounting System

《政府会计制度》实施后,公立医院会计核算方式发生了较大变化。公立医院应借此机会,及时转变预算编制思路,充分发挥收付实现制对公立医院资金预算管控作用,挖掘权责发生制对提高公立医院财务管理水平的潜力。通过进一步细化公立医院预算框架体系,拓宽公立医院预算管理内容及内涵,提升公立医院预算编制质量,推进预算管理向更加全面、专业、精细化的方向发展。

After the implementation of the Government Accounting System,the accounting methods of public hospitals had undergone major changes.Pubic hospitals should take this opportunity to change the budgeting thinking in a timely manner,including actualizing the receipt&payment system in the management and control of hospital funds,and tapping the potential of the accrual system to improve the financial management of hospitals.Besides,with further refinements in hospital budget framework,extensions of the content and connotation of hospital budget management,and improvements in the hospital budgeting quality,which would promote the budget management in a more comprehensive,professional and refined manner.