| 摘要: |
| 【】为了建立健全政府会计核算体系,实现权责发生制政府综合财务报告制度,财政部制定了适用于各级各类行政事业单位统一的会计制度——政府会计制度,此制度适用于各级各类行政单位和事业单位,包括医院及基层医疗卫生机构。本文从《政府会计制度》与《医院会计制度》衔接的前期准备工作、新账科目设置与衔接方法进行研究。 |
| 关键词: 医院会计 政府会计 新旧会计科目衔接 |
| DOI： |
| 投稿时间：2018-04-11修订日期：2018-04-11 |
| 基金项目: |
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| Author: Mao Juxia |
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| Abstract: |
| 【】In order to establish and improve the government accounting system and realize the accrual-accounting government comprehensive financial reporting system, the Ministry of Finance has formulated a unified accounting system-government accounting system applicable to all types of administrative institutions at all levels. This system is applicable to each All levels of administrative units and institutions, including hospitals and primary health care institutions. This article studies the preparatory work for the connection between the "Government Accounting System" and the "Hospital Accounting System," and the setting up and cohesion of new account subjects. |
| Key words: hospital accounting, government accounting, convergence of old and new accounting titles |
