基于《政府会计制度》的医院计提职工福利基金账务处理探索

Exploration on the Financial Process of Hospital Accrual Employee Welfare Fund Based on Government Accounting System

一直以来,我国公立医院都属于事业单位序列,事业单位在财务管理和会计核算方面的一般性规定,同样适用于公立医院——特别是在"职工福利基金"方面的规定。但由于《政府会计制度》与《关于印发医院执行<政府会计制度一行政事业单位会计科目和报表>的补充研究和衔接现定的通知》的不一致,因此需要进行更深入的研究,以探寻出"职工福利基金"更科学的会计处理方法。文章找到了现行《政府会计制度》中关于"职工福利基金"会计处理存在的问题得出了公立医院在"职工福利基金"方面的会计处理,应该以"两者孰低"的原则进行基数的确认,这样才能保证会计处理的真实,实现真正的"平行记账"。

Objective:Public hospitals in China are government-sponsored institution.The financial management and accounting in government-sponsored institutions are equally applicable to all public hospital,especially in the rules in "employee welfare fund".However,due to the inconformity of Government Accounting System with Hospital Supplement and Convergence Rules,further researches are needed to explore more scientific accounting processing method for "employee welfare fund".It adopts literature analysis method,contrast analysis method and listing method.It is found that there are existing problems in accounting processing of"employee welfare fund" in current the Government Accounting System.While handling at the accountancy in "employee welfare fund",public hospital or the cardinal number of these two rules.It needs to conduct the confirmation of cardinal number follow the principle of "which is low",so as to ensure the reality of accounting processing and realize the real "parallelism bookkeeping".