政府会计制度下公立医院会计核算的策略探析

Analysis on the accounting strategies of public hospitals under the government accounting system

现阶段,随着社会经济的高速发展,人民对公共卫生服务提出了更高的要求。公立医院是我国医疗体系中不可或缺的存在,其管理质量在一定程度上直接影响社会民生。传统的会计制度已经无法适应现代经济发展的需要,公立医院在整个医疗行业中占据重要地位,其内部管理改革任重而道远。近年来我国出台了各种促进会计核算改进的政策文件,文章就《政府会计制度》下公立医院加强会计核算的相关内容展开探讨,从主要概念和意义出发,分析政府会计制度下公立医院面临的问题,并提出有针对性的优化策略,旨在为公立医院改善会计核算管理质量提供有益参考。

At present,with the rapid development of social economy,people have put forward higher requirements for public health services.Public hospitals are indispensable in China's medical system,and their management quality directly affects the people's livelihood to a large extent.The traditional accounting system has been unable to meet the needs of modern economic development,public hospitals occupy an important position in the whole medical industry,and its internal management reform has a long way to go.In recent years,Chi⁃na has issued various policy documents to promote the improvement of accounting.This paper discusses the relevant contents of strengthe⁃ning accounting in public hospitals under the“Government Accounting System”,analyzes the problems faced by public hospitals under the government accounting system from the main concepts and meanings,and puts forward targeted optimization strategies.The aim is to pro⁃vide useful reference for public hospitals to improve the quality of accounting management.