The Study Of Implementing The New Hospital Accounting System

In early 2012, the ministry of finance, the ministry of health and other departments in order to adapt to the socialist economy, the state to the requirement of health reform and development, introduced a new hospital accounting system, the new accounting system has great realistic significance in accounting reform in health system. The hospital accounting has its particularity, on the one hand,the hospital belongs to the institution in nature, the hospital has the characteristic of enterprise self financing on the other hand.According to the actual situation, the new hospital accounting system changes significantly, increasing the cohesion of the old and new hospital accounting system and the difficulty of the new accounting system in the actual work and requirements.The new hospital accounting system in the new reform of social background, and compared with the old hospital accounting system issued in 1999 of the social economic background, has its unique superiority and the times, but based on making a systematic process in the whole new accounting system, found in the concrete implementation process there are still some problems need to be discussed and improved.It can be draws that the hospital implementation of the new accounting system bringing forth the new through the old in aspects. First of all, on the application scope of the new hospital accounting system. The new hospital accounting system is widely applicable to the provincial level 3 in public hospitals, but the modified system in the old hospital accounting system is not include the basic medical and health institutions. Secondly, the caption of account and the accounting process has significant adjustments.The new hospital accounting system focuses on solve prominent problems in practice, and strive to in line with international standards, mixing the budget management, the financial management and the modern enterprise management thinking together in order to improve the quality of accounting information and establish a good foundation for constructing a new type of public hospitals.Finally, through the research on the hospital old and the new accounting system, puts forward some suggestions and thinkings, and the new accounting system in the application of F hospital from strengthening the internal control, the establishment of comprehensive budget control and budget system, specification for reimbursement system, the daily economic business accounting, financial management and financial analysis, follow-up education of hospital accounting and the main problems in practice were analyzed.