About The Reform Of The Accounting System

Objective and significanceThe hospital system of account(edition for solititing comments) was promulgated by the Ministry of Finance in 2009, it indicated the new reform is appearing. The current system has run 10 years aleady, with the great change of the environment inside or outside hospital, the current one can’t effect into play to standad the financial control and the accounting of hospital. As the "the idea about deepening the reform of the reform of health and medical community system" promulgated in2009, the medical reform is vividly portrayed. The reform of the medicare system and the medical establishment anr vitally interrelated. It is an important task that how to build the new hospital system of account to adapt to the effect which brought by the medical reform.Therefore, it has important practical significance to reform hospital system of account then carry it out. It should make the reform not only accord with the demand of economic growth, but also adapt to the implementation target of the new medical reform.Main content and viewpointWith the rapid development of society and the economy, the current hospital system of account appears something not adapted to the current condition of hospital, such as adjusts accounts of in standard fixed assets, intangible assets, bad debts prepares, the ready subtraction value plan mentions, income and expenses accounting and assignment, the financial accounting reports that system waits for aspect a little now available hospital state unsuitable place has appeared, economic information such as finacial status, economic performance and cash flow being able to not prepare to reflect hospital.The new medical feform switches over to propose that the selected unit for experiments in reform pushing forward a public hospital works, the multivariant hygiene building the government leading factor throws into mechanism, the public hospital if changing system, will bring about much new problem. The active "hospital system of account " god of the earth applies to the simple public hospital, before applicability, account title, compensate mechanism and public good the call for requiring that aspect accords with new medical reform the day afer tomorrow.Therefore, this thesis will analysy the problems of hospital system of account in the current environment and how to reform it to be adaptive for the development of market-oriented economy, how to adapt to the demand of the reform and development of the health and medical community institution, and the final purpose is to ensure the hospital financial affairs is administrative an informationize.Main contribution and deficiencyAlready run long of 10 since currently in effect "hospital system of account", have problem can’t be getting with every passing day obvious, investigation and discussion to these problem is also more and more many, more and more mature, the city is confronted with the new problem at any time but with the fact that society’s be getting with every passing day develops,appear the quality of accounting data not adapting to the problem that the marketplace develops ought to improve ability having an effect to raise a hospital right away. New "hospital system of account (ask for idea draft) is promulgated on 2009, Western medicine switches over to suggest that also on the late years and begins to try out, the main body of a book having carried out investigation and discussion combining with this two aspect, have certain timely effect new and original nature.1、Bring forward a viewpointAnd have switched over to demand that the main body of a book is submitted "hospital system of account " asking the development of the economy adapting to a marketplace to want to adapt to Western medicine too not only, have suggested that improvement bad debts extracts method readily, the plan carries subtraction value preparation; Bring forward the actual business operations coming to reflect hospital increasing the cash flow form newly; Bring forward the public good target needing to change hard on Western medicine heels, improve accounting system. 2、The subject is interposedA lot of subject interposition accords with the request being sure to handle really no longer on the accounting, the main body of a book is submitted canceling "after sharing cost " and "mentioning in advance cost "; Increase the account title setting up "accumulated depreciation ","financial affairs cost ", "investing in avails " and public good, request coming to the accounting adapting to inside of hospital further, essence and Western medicine satisfying an economic activity change the effect bringing about.But have problem and Western medicine modify the main body of a book to self "hospital system of account " to effect the analysis having been in progress in two aspects that the person produces, some if viewpoint can be carried out conscientiously needing to go a step further investigation and discussion; Another aspect, the main body of a book have brought forward some aspect have problem, have not arranged out corresponding perfect suggestion yet but, the analysis having some question is also not enough incisive, have certain limitation. Hope can discuss further with the development reforming to the effect coming into being "hospital system of account ".