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.

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.

Imperfection and Improving Method in the Implementation Process of New Hospital Accounting System / 中国卫生经济

Objective: To analyze the regulation of hospital accounting procedure under the new hospital accounting system. Methods: Summarize the achievement in accounting and find the existing problems by field investigation. Results: Because the content of accounting system reform is big and the requirement is high, the accounting is not in coincident. Conclusion: Since there is imperfection in accounting and unrelated accounting procedure, it is needed to repeat, clarify and unify the management, so as to standardize the hospital financial behavior and reflect the accounting information accurately.