国际中文开源期刊平台

政府会计制度实施对公立医院财务管理影响分析

Analysis on the impact of government accounting system implementation on financial management of public hospitals

财经聚焦 / 2021,3(1)：12-22 / 2021-02-03 660 549

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• 作者： 高勇      任婷     
• 单位：

  重庆医科大学附属儿童医院，重庆

• 关键词： 政府会计制度；公立医院；财务管理
• Government accounting systems;public hospitals;Financial management
• 摘要： 行政和事业单位从2019年1月1日开始执行《政府会计制度》，此次改革统一了行政事业单位根据各自行业特点制订的行业会计制度，提高了会计信息质量，有利于加强对行政和事业单位运营管理、资产控制和绩效评价。公立医院按国家统一要求同步实施政府会计制度，较2012年正式实施的《医院会计制度》有较大的调整和改变，部分公立医院在制度转换和执行中由于对制度改革的背景、意义理解不到位，对公立医院财务管理影响认识不足，导致政府会计执行效果不理想。本文从政府会计改革实施的背景、意义和对公立医院财务管理影响几个方面进行阐述，提高公立医院对政府会计制度改革的认识和理解，努力适应政府会计制度改革，提高公立医院财务管理水平和质量。
• The government Accounting System has been implemented by administrative and public institutions since January 1, 2019. This reform unifies the accounting system formulated by administrative and public institutions according to the characteristics of their respective industries, improves the quality of accounting information, and is conducive to strengthening the operation management, asset control and performance evaluation of administrative and public institutions. Public hospital synchronous implementation of government accounting system, according to the requirements of national unity is formally implemented in 2012 "the hospital accounting system has larger adjustments and changes, part of the system of public hospitals in the transformation and implementation of reform of the system on the background, the significance in understanding does not reach the designated position, influence to public hospital financial management knowledge is insufficient, lead to government accounting implementation effect is not ideal. In this paper, the background and significance of the implementation of the government accounting reform and its impact on the financial management of public hospitals are discussed, so as to improve the public hospitals' understanding of the reform of the government accounting system, adapt to the reform of the government accounting system, and improve the level and quality of the financial management of public hospitals.
• DOI： https://doi.org/10.35534/fef.0301002
• 引用： 高勇，任婷．政府会计制度实施对公立医院财务管理影响分析［J］．财经聚焦，2021，3（1）：12-22． https://doi.org/10.35534/fef.0301002