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.

Analysis of medical functional dispersal in Beijing based on capital formation account / 中国卫生政策研究

Objective:To provide policy recommendations for Beijing public health departments to grasp the dy-namic allocation of healthcare resources and the advantage of medical functional dispersal, and making appropriate health policies to rationally adjust the allocation of health resources. Methods:To study the dynamic function of Bei-jing medical, this study uses the method of accounting of cases summary of the annual report on health finance through the descriptive analysis of the gross fixed capital formation in various regional government-run health facili-ties. Results:The results of this study show that the quality of medical health administrative resources was higher, but effectively dispersed in 2015. By contrast, the basic public health resources allocation was unbalanced. Conclu-sion:This study puts forward the corresponding health policy suggestions. On one hand, it is important to make fur-ther policy to encourage high quality medical resources to be effectively relieved and the regional planning should be done according to market demand by avoiding the blind construction at the early stages. On the other hand, much at-tention should be paid on the balanced development of the basic public health service ability and the coordinated de-velopment of administrative capacity in health, and supporting policies should be formulated, which should rationally allocate the public health resources for a better overall medical functional dispersal.

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.

Recommendations on a better cost accounting system for public hospitals / 中华医院管理杂志

This paper made an intensive study on existing problems of the current public hospital cost accounting system and proposed amendments by sorting out cost accounting′s content and related concepts.The application value of this paper is,on one hand,to provide a reference for the formulation of cost and expense standards in government accounting standards,and on the other hand,to better its cost accounting method,and to lay system foundation for increasing accuracy efficiency and timeliness of cost accounting.And corresponding proposals were offered to make public hospitals′cost accounting results better applied in hospital management,government pricing and social insurance payment.

Design of military hospital bonus accounting system based on B/S architecture / 医疗卫生装备

To design a military hospital bonus accounting system. The system used Java as the fore-ground development tool and SQL Server 2005 as the background database, which extracted data from the military hospi-tal cost accounting management system to calculate the bonus with some formula. The system had four functional modules to complete department benefit accounting, bonus calculation, bonus summarization and bonus inquiry. The system decreases the workload and contributes to the standardized management of the accounting.

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.

Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and“Public Institution Accounting System” / 中国卫生经济

Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.

Discussion on Accounting Treatment of “Clearing Balance” in the new “Hospital Accounting System” / 中国卫生经济

Objective: To deal with the scientific accounting treatment of “clearing balance” in medical post payment system. Methods: Using qualitative analysis and social survey methods to discuss the influence of medical post payment system and risk prevention of medical treatment pool fund on “clearing balance” . Results: The accounting treatment of “clearing balance” in the new “Hospital Accounting System” has difficulty in the accounting practice. Conclusion: Treating “clearing balance” as bad debt losses to deal through allowance account is proposed.

Information platform as used in hospital performance management / 中华医院管理杂志

The performance appraisal system of medical institutions serves as the cornerstone for hospital management. Thanks to the grow-th of information technology, information platform has grown into an indispensable tool for performance appraisal in hospitals as well. This paper focuses on the design and application of such a platform for performance appraisal, as well as the innovations on the appraisal contents and forms, setup and control methods for appraisal indicators, and the achievements made with such a platform.