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

ABSTRACT

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.