《政府会计制度》下公立医院财务报告审计工作探讨

Thoughts on Auditing Financial Reporting of Public Hospitals under Government Accounting System

文章以《政府会计制度》在公立医院的落地实施为出发点,从衔接、核算、产出报表、合并抵消等环节分析审计重点,识别实务操作与制度设计的有待完善之处,进而提出改进政府会计体系的建议。

Based on the implementation of the Government Accounting System in public hospitals,it analyzes the key points of audit from the links of connection,accounting,output statements,merger and offset,identifies the areas that need to be improved in practical operation and system design,and then puts forward suggestions for improving the government accounting system.