实时校验本年盈余与预算结余差异调整法探讨

Discussion on Real-time Calibration Method for Adjusting Difference Between Surplus and Budget Balance

正确编制“本年盈余与预算结余差异调节表”是公立医院执行《政府会计制度》的一大难点,现有的几种差异调节方法存在诸多不足,核算正确与否依赖会计人员的基本素质,而且工作量巨大。以财务会计与预算会计差异产生的基本原理为基础,利用计算机软件实时校验并自动登记差异,是简便、高效、准确编制“本年盈余与预算结余差异调节表”的方法,本文对此进行了举例说明。

Correctly compiling the“adjustment table for the difference between surplus and budget balance for the current year”is a major difficulty for public hospitals in implementing the“Government Accounting System”.There are many deficiencies in the existing methods for adjusting differences.And the workload is huge.Based on the basic principles of the differences between financial accounting and budget accounting,using computer software to verify and register differences automatically in real time is a simple,efficient,and accurate method for compiling the“adjustment table for this year's surplus and budget balance differences”.This paper offered an example on this topic.