According To The New Hospital Under The Accounting System Of Financial Reports

As the medical health system and financial management system reform deepens, medical institutions of the operation environment changed, the urgent need to further improve the hospital financial accounting and auditing supervision system, perfect the financial management mechanism, strengthen the internal control and external supervision, accurate accounting and reflect the financial information, meet the needs of the users. The12th Medical health system reform of the planning also put forward guide social capital in many ways, including state-owned enterprise service in hospital of public hospital, part of the restructuring, encourage social capital on the part of the public hospitals in various forms of public investment. And the medical service industry is a big industry, according to statistics, at present medical service in China accounts for only of the GDP of3%, according to the Chinese population structure, the national income and urbanization development trend, medical service of GDP will increase to15-20%, so new financial reports research of the hospital will be huge social value and economic value.This article through to the new hospital financial report analysis, understand the new accounting system of the hospital changes. This paper discusses the new hospital financial report between the medical health system reform of the contact, hospital financial supervision system analysis and the registered accountants audit in the role of the hospital financial reports, and reveals new hospital financial report of the innovation of the place and questionable place.This paper discusses background of the medical health system reform and accounting system, analyzes the new hospital accounting system of the changes, analyzes the new hospital accounting system transformation, the difference of the cohesive statements, this paper analyzes the background of the new financial statements and function, the paper discusses background and function of the hospital financial report for certified public accountants audit,the medical health system reform of the goals and new system analysis of the financial report of the hospital contact, discusses the key foreign hospital financial management and reference.This research method is mainly literature research and empirical research.Through the analysis, we can see that the new hospital financial report according to the requirements of the target of the Medical health system reform, designed around the new hospital accounting system. The new hospital financial report compared to the old system of financial report, the new one reflects the assets than the old one more complete、true, reflects liabilities more detailed information、comprehensive, reflects the public and academic, made clear the relationship between expenses and cost, designed the cost accounting system, introduces the auditing, made the hospital financial report to further improve in the quality of the information.