摘要
政府会计制度的实施对公立医院的会计核算影响重大,“双基础双制度双报告”颠覆了以往会计核算与账务处理的传统方式,在明确科目及辅助核算上存在较多操作难点。对此,需要从制度层面统一核算口径,从医院层面规范财务活动,从财务人员层面提高业务能力,从信息系统层面优化核算软件。
The implementation of the government accounting system has a great impact on the accounting of public hospitals.The“double-basic dual-system dual report”has subverted the traditional methods of accounting and accounting processing in the past,and there are many operational difficulties in clearing subjects and auxiliary accounting.In this regard,it is necessary to unify the accounting caliber from the institutional level,standardize financial activities from the hospital level,improve business capabilities from the financial personnel level,and optimize accounting software from the information system level.
作者
宋元
SONG Yuan(Jiangsu Provincial People's Hospital,Nanjing Jiangsu 210029,China)
关键词
政府会计制度
会计核算
财务管理
government accounting system
accounting
financial management
