The Research For The Source On The Current Capital Of Prison Hospital

The prison hospital, as the important part of socialism modernization prison, takes the special responsibility to heal and rescue the patient, and protect human rights. Under those two backgrounds of administration and institution, implement for the accounting of administrational budget system is incommensurate to the function of providing medical service. After the pilot structural reform, the prison hospital of S City faced the outstanding contradiction is the lack of the source on operating capital.The current administrational accounting and report system has made massive reform and improve on the object and range of application, and payment mode of financial fund. But it cannot track and describe the capital running state in the economic activity, and it will cause potential liability risks and lack of cash flow under the system of single cash basis. The research for the source on the current capital of prison hospital will be propitious to lead in the advanced thought of accounting system of international non-profit organization and extend to practice work, and it also helps to deepen our exploration and thought for reform administration accounting system.