公立医院施行《政府会计制度》的有关问题探讨

Discussion on the Related Problems of Implementing China Government Accounting System in Public Hospitals

通过分析《政府会计制度》与《医院会计制度》的差异及开展基层单位模拟测试,总结公立医院实施《政府会计制度》面临的内部管理、预算会计、会计计量和财务保障等方面问题,建议进一步完善《政府会计制度》科目与报表设置,出台卫生健康行业实务与应用指南,做好制度转轨的教育培训与信息化实施工作,为更好地促进《政府会计制度》在医院顺利实施提供了实践思考。

By analyzing the differences between the Government Accounting System and the Hospital Accounting System,and carrying out the simulation test of the grassroots units, the problems of internal management, budget accounting, accounting measurement and financial security faced by the public hospitals in implementing the Government Accounting System were summarized.It was suggested to further improve the Government Accounting System subjects and report setting, introduce health and health industry practice and application guidelines, do a good job in system training, education and information implementation, and provide practical thinking for better promoting the smooth implementation of government accounting system in hospitals.