《政府会计制度》下公立医院收入费用表探讨

Discussion on the Revenue Fee Schedule in Public Hospitals under the Government Accounting System

公立医院在政府会计制度改革中,因自身经济运行对财务管理和财务信息的多维度需求而建立的全方位、多角度的综合会计核算体系与收入费用表本期费用项目取值之间存在矛盾;收入费用表"本期盈余—财政项目盈余"会出现异常波动。文章对上述两个问题提出相应处理方法,并从充分发挥政府会计双功能的角度提出修正建议,以达到提高收入费用表信息价值的目的。

In view of the contradiction between the all-round and multi-angle comprehensive accounting system established by the public hospital in the reform of the Government Accounting System because of the multi-dimensional demand of financial management and financial information,the method of dealing with the cost item of the current period of income expense is put forward with practical and operational significance.The reason for the abnormal fluctuation of the income expense statement"current surplus-fiscal project surplus"is analyzed,and the accounting proposal is put forward by giving full play to the dual function of government accounting,so as to improve the value of income and expense statement information.