[1]潘佳佳.医院实施政府会计制度难点与应对策略[J].卫生经济研究,2019,(03):69-71.
　PAN Jia-jia.Difficulties and Coping Strategies in Implementing Government Accounting System in Hospitals[J].Journal Press of Health Economics Research,2019,(03):69-71.
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医院实施政府会计制度难点与应对策略
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2019年03期
页码:
69-71
栏目:
财务与审计
出版日期:
2019-02-28

文章信息/Info

Title:
Difficulties and Coping Strategies in Implementing Government Accounting System in Hospitals
作者:
潘佳佳1
1.南京中医药大学附属南京中医院，江苏 南京 210001
Author(s):
PAN Jia-jia
Nanjing Hospital of T.C.M,Nanjing Jiangsu 210001，China
关键词:
政府会计制度; 医院会计制度; 预算会计; 医院资源规划
Keywords:
government accounting system; hospital accounting system; budget accounting;  hospital resource planning
分类号:
R197.322
文献标志码:
A
摘要:
本文以医院会计制度与政府会计制度差异对比入手，重点剖析平行记账模式的实践应用，探讨医院实施政府会计制度的难点及应对策略，构建以医院资源规划为基础的业财一体化实施方案，为医院实施政府会计制度提供参考。
Abstract:
This paper started with the comparison between the hospital accounting system and the government accounting system，focusing on the practical application of the parallel accounting model，discussing the difficulties and countermeasures of the hospital's implementation of the government accounting system to build an integrated financial and financial implementation plan based on hospital resource planning，providing reference for the implementation of the government accounting system in hospitals.

参考文献/References:

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[2] 马永义.政府会计若干基本问题的思考[J].新会计，2016(8):6.
[3] 张曾莲.政府管理会计的兴起与构建[J].中国管理信息化，2011(8):8-10.
[4] 耿杰.浅析政府会计制度改革及其对事业单位财务管理的影响[J].财会学，2017(1):40－42.
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更新日期/Last Update: 2019-03-05