公立医院基建会计核算存在问题及解决途径

目前,公立医院基建工程会计核算比较混乱,在会计核算中,出现诸多问题,如：医院的主管财务人员对基建比较陌生;账务处理不规范,会计科目混乱;工程价款结算手续不完整;基建没有独立核算。文章结合某一工程项目的财务核算的成功案例提出自己的观点：重视基本建设财务管理工作,提高基建财务人员业务素质,发挥审计部门的职能;基本建设项目应单独核算;参与建设各项合同签约,履行财务监督职能;杜绝支出违规现象。

Infrastructure accounting of public hospitals:problems and solutions

At present,there exist many problems in infrastructure accounting of public hospitals,such as accountants in charge not familiar with infrasturcture,non-standard accounting,incomplete payment settlement procedures,and absence of independent accounts.Based on analysis of a successful infrastructure accounting,this article puts forward such suggestions as attaching great importance to accounting management,improving service qualities of accountants,conducting separate infrastructure accounting,participating in all of the contract signing to fulfill the function of financial supervision and displaying the function of auditing department to avoid spending violation.