摘要
政府会计制度是全面落实党的十八届三中全会精神和《权责发生制政府综合财务报告制度改革方案》的重要成果,适用于各级行政单位和事业单位,并力求与现行行政事业单位财务规则、财务制度、部门预决算制度、国有资产管理规定、基本建设财务规则等要求保持协调。在这一新时代背景下,医院要适应新变革,做好与政府会计制度的衔接。
Government accounting system is an important achievement of implementing the spirit of the Third Plenary Session of the 18 th Central Committee of the C.P.C.and the reform plan of the government comprehensive financial reporting system based on accrual basis,which is applicable to administrative units and institutions at all levels and strives to maintain coordination with the financial rules,financial system,department budget system,state-owned assets management regulations,financial rules for infrastructure construction and others in current administrative institutions.In this new era,hospitals should adapt to the new changes and link up with the government accounting system.
基金
2015年浙江省医药卫生科技计划项目(2015KYA161)
关键词
政府会计制度
医院会计制度
变革
衔接
Government accounting system
Hospital accounting system
Change
Cohesion
