《政府会计制度》与《医院会计制度》衔接后医院“由亏转赢”透析

Analysis of the Current Situation of Hospital from Loss to Win Caused by the Convergence of Government Accounting System and Hospital Accounting System

目的:研究医院财务成果的真实性和客观性。方法:采用会计政策的追溯和对比方法,分析累计盈余科目发生额的变动对医院经营状况的影响。结果:医院"累计盈余"科目的余额不能真实反映医院的财务成果,存在一定的虚假性成分。结论:要对医院"累计盈余"结余科目余额构成进行认真分析,着重对其资金来源进行判断,剔除不能反映医院财务成果的因素,正确预判医院的经营状况。

Objective:To study the authenticity and objectivity of hospital financial results.Methods:The retrospective and com⁃parative methods of accounting policies are used to analyze the impact of changes in the accumulated surplus on the operating condi⁃tions of the hospital.Results:The balance of the“cumulative surplus”of the hospital can not truly reflect the financial results of the hospital,and there are false elements.Conclusion:It needs to carefully analyze the balance of the“cumulative surplus”sub⁃jects of the hospital,focus on judging the source of its funds,remove factors that cannot reflect the hospital’s financial results,and correctly predict the operating status of the hospital.