政府会计制度下公立医院部门决算编制探讨

Discussion on the Compilation of the Final Accounts of Public Hospitals under the Government Accounting System

政府会计制度的实施,一方面促使公立医院部门决算编制更为科学规范,另一方面也对公立医院部门决算编制水平提出了更高的要求。文章总结了政府会计制度对公立医院部门决算编制工作的影响,梳理了编制的流程和存在的问题,并提出了优化路径,旨在为提升公立医院部门决算编制工作水平提供思考与建议。

The implementation of Government Accounting System not only makes the final accounts of public hospitals more sci-entific and standardized,but also puts forward higher requirements for its preparation level.Aiming at providing thoughts and sugges-tions for improving the final accounts compilation level of public hospitals,it summarizes the influence of Government Accounting Systemon the final accounts compilation of public hospitals,combs the compilation process and existing problems,and puts forward the optimization path.