Research On The Implementation Of New Government Accounting System In Public Hospitals

The Ministry of Finance issued the “Government Accounting System— Accounting Subjects and Statements for Administrative Institutions” on November 9,2017,which stipulates that public hospitals officially implement the new government accounting system from January 1,2019,marking that the new "Government Accounting System" was about to enter the implementation stage.The new "Government Accounting System" establishes a new accounting mode,which is also a new opportunity and challenge for the financial staff in public hospitals.Adequate preparations should be made for this institutional reform.Combined with the background and significance of government accounting system reform,this paper explores the impact of the new government accounting system on public hospitals using literature review,field research and other methods,including the innovation brought by the new "Government Accounting System",the preparations made by hospitals in the connection work,and the difficulties and countermeasures for A Hospital to implement the new system.It is hoped that this study can provide some reference and inspiration.This paper analyzes the development of the existing system and the new regulations and requirements of the new system based on case study.This paper is divided into six chapters.Chapter I points out the objective of the research by expounding the background and significance of government accounting system reform.Chapter II introduces the relevant theory of government accounting system and the necessity of implementing government accounting system in hospitals.Chapter III explores the accounting mode of A Hospital while complying with the original hospital accounting system,and point out the problems of A hospital under the original accounting system Chapter IV firstly obtains the influence ofthe government accounting system implemented by A hospital through the comparison of functions,accounting basis,subjects and statements,and then analyzes the changes of the new system through the connection work of specific statements of A Hospital at the beginning of 2019.Chapter V analyzes some problems and difficulties found in the daily accounting of A Hospital after the implementation of the new system for a period of time.Chapter VI puts forward suggestions on how A Hospital shall adapt to the new government accounting system reform in response to the above problems.It is hoped that this study can provide some practical suggestions and enlightenment for the implementation of government accounting system in hospitals.The innovation of this paper lies in that it analyzes the major changes in the accounting system in public hospitals in detail from the perspective of the system itself combined with the requirements of the new government accounting system and puts forward the subjects that need to be improved in the actual implementation process of A Hospital,and the proposed countermeasures are somewhat targeted.