摘要
结合医院会计特点与政府会计准则,从政府会计制度出发,坚持问题导向,做好与政府会计制度内在协调统一,探索重构医院会计核算模式,最终实现统一政策,整合制度,更新系统,细化科目,完善报表体系和结构,提升会计信息质量,建立现代医院财务管理制度。
A new mode of hospital financial management under government accounting system was explored. Combined with the hospital accounting characteristics and government accounting standards, it proceeded from the government accounting system and adhered to the problem orientation. The hospital accounting model was reconstructed in accordance with the government accounting system. It needed to unify the policy, integrate the system, update the system, refine the subjects, improve the reporting system and structure, improve the quality of accounting information and establish the modern hospital financial management system.
作者
雷佳宏
LEL Jia-hong(The First People＇s Hospital of Zhaotong,Zhaotong,Yunnan,657000,China)
出处
《中国卫生经济》
北大核心
2018年第11期76-78,共3页
Chinese Health Economics
关键词
政府会计
医院财务管理
管理模式
government accounting
hospital financial management
management model
