摘要
2019年1月1日公立医院正式开始实施新政府会计制度,通过研究公立医院在新制度下会计核算的衔接问题以及适应问题,找出公立医院会计核算将面临的难点,如固定资产及其累计折旧核算方式、应付职工薪酬、科教项目核算等,并给出相应的解决对策,如利用信息化手段对应付职工薪酬进行资金分配、利用成本配比处理医院科教项目核算难点等,帮助公立医院能够在改革中进步,提升公立医院会计核算管理水平。
On January 1,2019,public hospitals officially began to implement the new government accounting system. By studying the connection and adaptation of public hospitals’ accounting under the new government accounting system,this paper finds out the difficulties that public hospitals will face in accounting,such as fixed assets and their accumulated depreciation accounting methods, employee compensation payable, science and education project accounting,etc,It also gives corresponding solutions,such as using information means to allocate funds for employee compensation,using cost ratio to deal with the accounting difficulties of hospital science and education projects,so as to help public hospitals make progress in the reform and improve the accounting management level of public hospitals.
作者
姚轶凡
戴永冠
Yao Yifan;Dai Yongguan(Department of Public Health,Wuhan University,Wuhan,Hubei,430071,China)
出处
《中国医院管理》
北大核心
2022年第2期84-87,共4页
Chinese Hospital Management
关键词
公立医院
新政府会计制度
会计核算
public hospital
new government accounting system
hospital accounting
