| 摘要: |
| 《政府会计制度》适用于各级行政单位和事业单位，我国各类行政事业单位会计制度得以统一。为便于实务界理解《政府会计制度》，促进其实施，本文回顾了政府会计改革背景和历程，分析了统一会计制度实施对医院的影响，对医院会计和政府会计科目设置进行了对比，并以固定资产和无形资产为例，对医院会计和政府会计的账务处理进行了比较。 |
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| A Comparative Analysis of Accounting Standard between Hospital Accounting System and Government Accounting System |
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| Abstract: |
| The government accounting system applies to all levels of administrative units and institutions, all kinds of administrative institution accounting system in China is expected to be unified. In order to promote the understanding of government accounting system in practice fields, this article reviews the background and experience of government accounting reform, analyzes the effect of the implementation of uniform accounting system on hospitals, the hospital accounting and governmental accounting subjects set are compared, and in the case of fixed assets and intangible assets, the differences in accounting treatment of hospital accounting and governmental accounting also are mentioned. |
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