公立医院政府财务报告编制工作难点与思考  

Difficulties and thoughts on compilation of government financial reports in public hospitals

作　　者：谭晖[1] 伍咏梅[1] 张炜[1] 杜小青[1] TAN Hui;WU Yongmei;ZHANG Wei;DU Xiaoqing(West China Hospital,Sichuan University,Chengdu,Sichuan Province,610041,PRC)

机构地区：[1]四川大学华西医院,四川省成都市610041

出　　处：《中国医院》2022年第4期74-76,共3页Chinese Hospitals

摘　　要：权责发生制政府财务报告制度改革顺应了公共财政管理的发展趋势,也促进了《政府会计制度》“双报告”的具体落地实施。公立医院严格执行政府会计制度,为报告编制提供完整可靠的会计信息,但因报告编制需要清理核对部门内和部门间往来收支业务,医院在对账过程中可能出现一些因双方会计核算方式不同而导致的无法抵消的差异事项。本文以科研经费转拨为例,重点讨论因核算方法使用差异导致的在政府财务报告编制过程中不可完全抵消的事项,探讨在《政府会计制度》下如何确保数据准确的同时高效完成报告编报工作。The reform of the accrual-based government financial reporting system conforms to the development trend of public financial management,and also promotes the specific implementation of the‘double reporting’of the Government Accounting System.Public hospitals strictly implement the government accounting system and provide complete and reliable accounting information for report preparation.However,due to the need to clean up and check the intra-department and inter-department revenue and expenditure business,the hospital may encounter some problems during the reconciliation process due to the different accounting methods of the two parties.resulting in irreversible discrepancies.Taking the transfer of scientific research funds as an example,this paper focuses on the issues that cannot be completely offset during the preparation of government financial reports due to differences in the use of accounting methods,and discusses how to ensure accurate data and efficiently complete reports under the Government Accounting System Work.

关 键 词：政府财务报告 公立医院 科研经费转拨 

分 类 号：R197.3[医药卫生—卫生事业管理]