| 摘要: |
| 目的：对《政府会计制度（征求意见稿）》与《医院会计制度》进行比较，以期对政府会计制度的进一步完善提供部分建议。方法：通过实地考察、查阅文献等方法进行。结果：《政府会计制度（征求意见稿）》和《医院会计制度》存在不少相同点，但在整个制度结构、适用范围、制定依据、会计基础和会计要素、会计科目的设置以及排序方面、财务报告等多方面存在巨大差异。结论： 《政府会计制度》一方面吸收了现行行政事业单位会计制度（包括《医院会计制度》）的合理内核，另一方面又有所创新和突破，但同时还存在一些问题。 |
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| The Comparison between Government Accounting System and Hospital Accounting System |
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| Abstract: |
| Objective: To compare between Government Accounting System and Hospital Accounting System, so as to provide some advice for the improvement of Government accounting system. Methods: Field investigation and the literature method were involved. Results: There were some similarities between Government Accounting System and Hospital Accounting System, but they had significant difference on the whole structure, application, determinants, accounting basis and accounting elements, accounting title and financial report. Conclusion: Government Accounting System not only inherited correct comments and points from Hospital Accounting System, but also made some progress and breakthrough. At last, there were some problems in Government Accounting System |
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