摘要
目的:对权责发生制在新医院会计制度中的应用进行分析,以期对政府会计改革提供有益的启示。方法:通过实地考察、查阅文献等方法进行。结果:与收付实现制相比,权责发生制在新医院会计制度中的应用更具有优势。结论:在政府会计中引入权责发生制时,协调权责发生制的会计改革与预算改革同步进行,坚实基本制度的建设、保证组织结构和人员技术的跟进,注意改革的循序渐进、在解决问题的过程中前进。
Objective:To analyze the application of accrual basis in the new hospital accounting system, so as to provide benefi-cial enlightenment for governmental accounting reform.Methods:Field investigation and the literature method were invloved.Results:Accrual basis had more advantages in the application in new hospital accounting system compared with cash basis.Conclusion:While introducing the accrual basis into government accounting, accounting reform and budget reform were performed at the same timein coordinating accrual basis, stick on the constructing primary system, ensuring the follow-up of constructing the basic system andtechnique levels of staffs, pay attention to the reform steps and advance in the process of solving problems.
出处
《中国卫生经济》
北大核心
2015年第6期95-96,共2页
Chinese Health Economics
基金
国家自然科学基金项目(71172064)
全国统计科研计划项目(2012LY176)
江苏省高校哲学社会科学研究基金项目(2013SJB6300017)
江苏省高校研究生科研实践计划项目"公共受托责任下的政府财务信息披露动因与实现机制研究"
镇江市软科学研究计划项目(YJ2012008)
关键词
权责发生制
新医院会计制度
政府会计改革
accrual basis
new hospital accounting system
governmental accounting reform
