[1]陈 慈.公立医院多维度会计核算体系构建思路研究[J].卫生经济研究,2021,38(8):73-76.
　CHEN Ci.Study on the Constructing Ideas of Multi-Dimensional Accounting System in Public Hospitals[J].Journal Press of Health Economics Research,2021,38(8):73-76.
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公立医院多维度会计核算体系构建思路研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
38
期数:
2021年8期
页码:
73-76
栏目:
财务与审计
出版日期:
2021-07-30

文章信息/Info

Title:
Study on the Constructing Ideas of Multi-Dimensional Accounting System in Public Hospitals
作者:
陈 慈1
1.温州医科大学附属眼视光医院，浙江 温州 325035
Author(s):
CHEN Ci
Eye Hospital Affiliated to Wenzhou Medical University, Wenzhou Zhejiang 325035, China
关键词:
多维度会计核算体系; 政府会计制度; 辅助核算科目
Keywords:
multi-dimensional accounting system;  government accounting system;  auxiliary accounting items
分类号:
R197.322
文献标志码:
B
摘要:
为实现会计核算精准目标、全面反映医院会计信息，在《政府会计制度》相关规定、上级有关部门统一口径要求及公立医院会计核算体系现状的基础上，创新性提出了构建多维度会计核算体系。从国库集中支付、政府收支分类、预算管理、科研项目等方面给出了构建思路，利用辅助核算科目简化冗长且复杂的明细科目层级，进一步挖掘辅助核算的管理功能，进而形成以会计明细科目与辅助核算科目为基础的公立医院多维度会计核算体系，为医院经济业务提供全方位的会计信息，推动政府会计制度在公立医院顺利落地实施。
Abstract:
In order to achieve the goal of accurate accounting and fully reflect hospital accounting information, based on the relevant regulations of the "Government Accounting System", the unified requirements of higher departments and the current status of the public hospital accounting system, it is innovatory proposal to construct a multi-dimensional accounting system. The construction ideas are based on centralized treasury payment, government revenue and expenditure classification, budget management, scientific research projects, etc., using auxiliary accounting subjects to simplify the lengthy and complex detailed subject level, and further explore the management functions of auxiliary accounting, and then form the multi-dimensional accounting system of public hospitals based on detailed and supplementary account, provides a full range of accounting information for the hospital economic business, and promotes the implementation of the government accounting system in public hospitals.

参考文献/References:

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更新日期/Last Update: 2021-07-29