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

ABSTRACT

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.