新《政府会计制度》对医院会计核算的影响与应对措施

Influence of the New Government Accounting System on Hospital Accounting and Corresponding Countermeasures

新《政府会计制度》于2019年1月1日实施。政府会计制度建立了“双功能、双基础和双报告”的会计核算模式,完善了我国政府会计体系和制度,对我国经济发展具有极大的促进作用。文章简单介绍了新《政府会计制度》的内容与特点,分析了新《政府会计制度》对医院会计核算的影响,并为提高医院会计核算水平和能力提出了相应的建议。

The new Government Accounting System has been implemented since January 1,2019.The government accounting system has established the accounting model of dual functions,dual foundations and dual reports,which improves the government accounting system,and plays a great role in promoting the economic development in China.This paper briefly introduces the content and characteristics of the new Government Accounting System,analyzes the impact of the new Government Accounting System on hospital accounting,and puts forward corresponding suggestions for improving the hospital's accounting level and ability.