《政府会计制度》下医院会计科目及辅助核算体系多维建设探索及操作  

Discussion and Operation on Construction of Hospital Accounting Subjects and Ancillary Accounting System under the Government Accounting System

作　　者：扈航[1] 黄爱君 HU Hang;HUANG Ai-jun(China-Japan Friendship Hospital, Beijing, 100029, China)

机构地区：[1]中日友好医院

出　　处：《中国卫生经济》2019年第9期79-81,共3页Chinese Health Economics

基　　金：中日友好医院院级科研基金（2017-2-GL-4）

摘　　要：《政府会计制度》实施对医院会计核算及信息披露有了更高的要求。如何在满足《政府会计制度》及医院补充衔接规定要求基础上,构建一套适用于医院的会计科目尤为重要。通过研究明细核算实现的途径,实践探索总结出医院在新制度下会计科目及辅助核算体系多维建设方法,进而建立一套具有参考价值的会计科目核算体系。The implementation of the Government Accounting System had higher requirements for hospital accounting and information disclosure. How to construct a set of accounting subjects suitable for hospitals was particularly important on the basis of meeting the requirements of the Government Accounting System and the hospital’s supplementary connection requirements. By studying the ways of detailed accounting, it explored and summarized the multi-dimensional construction methods of hospital accounting subjects and auxiliary accounting systems under the new system, and then established a set of accounting system with reference value.

关 键 词：政府会计制度 明细核算 会计科目 辅助核算体系 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]