Exploring the Matching Method of Government Accounting System and Hospital Accounting System / 中国卫生经济

Through analyzing the project relationship and differences of the Government Accounting System and the Hospital Accounting System, it explored a generalized method about the connection between the old and the new subjects of account based on subject comparison table. Based on the subject matching relationship graph, the connecting relationship between the old and the new was found according to the subject classification. A new hospital government accounting subjects system was setup based on the connected relationship between the old and the new subjects of accounts.

The Principle of Government Accounting Reform was Applied in the Accounting Practice of Public Hospitals / 中国卫生经济

It analyzed the differences between hospital accounting system and government accounting system and focused on the possible problems of public hospitals in the implementation of government accounting. It made a thorough consideration on the formulation of the sup-plementary provisions of the hospital government accounting system suitable for the characteristics of the industry, fully demonstrated the ad-vancement and feasibility of the system achievements in the field of management accounting such as total cost accounting in the accounting of system of public hospitals, and put forwards that public hospitals should give full play to their practice in the field of the government account-ing. The role of the information platform through the integration of integration and construction, leading the government accounting reform to create a new station.

Restructuring of the Cash Flow Statement for Government Department: Based on the Comparison of Hospital Accounting System and Government Accounting System / 中国卫生经济

Objective:To compare cash flow statement between Government Accounting System and Hospital Accounting System,so as to provide basis for restructuring the cash flow statement for government department.Methods:The literature method and comparison method were involved.Results:There were four differences between Government Accounting System and Hospital Accounting System.There were some problems in cash flow statement in Government Accounting System.Conclusion:It restructed the cash flow statement for government department on the basis of Government Accounting System and Hospital Accounting System.

The Comparison between Government Accounting System (Draft for Discussing) and Hospital Accounting System / 中国卫生经济

Based on comparing between Government Accounting System (Draft for Discussing) and Hospital Accounting System,there were some similarities between Government Accounting System and Hospital Accounting System,but it had significant difference on the whole structure,application,determinants,accounting model,setting and ordering fro accounting title and financial report.Government Accounting Svstem not only inherited correct comments and points from Hospital Accounting System,but also made some progress and breakthrough.Meanwhile,there were some problems in Government Accounting System.