《政府会计制度》下公立医院部门决算编制工作的探索

《政府会计制度》在公立医院的落地实施,对医院部门决算工作提出了更高的要求.为更好地应对《政府会计制度》对部门决算带来的变化,在梳理决算工作受到的影响基础之上,介绍了样本医院决算编制过程,并探讨在《政府会计制度》下编制医院决算的方法与难点,旨在对公立医院部门决算编制人员提供参考和帮助.

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

The implementation of Government Accounting System in public hospitals puts forward higher requirements for the final accounts of hospitals.In order to better deal with the changes brought about by the Government Accounting System on the final accounts of departments,on the basis of sorting out the impact on the final accounts work,taking a general hospital as an example,it introduces the preparation process of the final accounts of public hospitals,and discusses the methods and difficulties of preparing the final accounts of public hospitals under the Government Accounting System,so as to provide references and help for the department final accounts compilers of public hospitals.