政府会计制度改革对大型公立医院财务核算与管理的影响

新的政府会计制度对公立医院财务管理工作提出了很多改进措施和新的要求,创造性地使用双基础、双体系、双报告的会计核算和报表编制方法。本文分析了政府会计制度改革对医院会计要素、会计核算科目、会计核算口径,以及财务报告体系等方面的影响,提出公立医院要加强对预算会计的重视,充分运用财务会计与预算会计各自的特点,进一步完善医院财务核算与财务管理的职责。通过对财务信息系统的升级和对会计人才的培养,加强公立医院财务管理的现代化水平。

The impacts of Government Accounting System Reform on Financial Accounting and Management of Large Public Hospitals

The new government accounting system puts forward many improvements and new requirements for the financial manage ment of public hospitals.This reform creatively uses dual-bases,dual-systems,dual-reports accounting and financial statement report ing methods.Through the government accounting system reform impacts on aspects of the hospital accounting elements,accounting sub jects,accounting standards,financial reporting system and etc.This paper points out that the public hospitals should pay more attention to budget accounting,make full use of the respective characteristics of financial accounting and budget accounting,and further improve the hospital financial accounting and financial management responsibilities.The modernized management level of financial manage ment in the public hospitals could be strengthened by upgrading financial information systems and training accounting talents.