A Study On The Application Of The New Government Accounting System In Public Hospitals

The Ministry of Finance issued on 9th November 2017 the "Government Accounting System —— Accounting Subjects and Statements in Administrative Institutions",which provides for the formal implementation of the new government accounting system in public hospitals as of 1st January 2019,this approach marks the new ‘Government Accounting System’ is about to enter a new phase of implementation.The new system emphasizes the disclosure of budget information and also redefines and classifies the revenue and expenses of public hospitals.The mode of financial accounting and budget accounting coexisted in the new government accounting system is also a new challenge to public hospitals.In recent years,the revenue of public hospitals has faced serious challenges with the successful implementation of the medical reform measures to abolish the drug and consumable bonus,how the hospital should use the new system to clarify its budget and cost information is an important measure to reduce fees and consumption in the case of revenue reduction.Based on the background and significance of the reform of the government accounting system,this paper discusses the influence of the new government accounting system on the public hospitals.This paper mainly introduces the new changes of subjects and statements in the new government accounting system,the difficulties encountered by B hospital,and how to set up reasonable performance evaluation index,Cost Accounting Model and internal control system for B hospital.In this paper,B hospital as an example,through the literature research,case analysis and chart analysis,analysis of the applicability of the new system and the requirements of the system.First of all,through the government accounting system reform background,significance and so on,proposed the research goal of this article;Secondly,by comparing the "government accounting system" and "hospital accounting system" through accounting model,subjects and statements to clarify the changes of the new system.Then,it explains the difficulties encountered in the application of the new system in B hospital,such as the lack of budget supervision,the lack of hospital economic management performance evaluation system,cost accounting model and the lack of internal control processes and systems.Combined with the above problems,this paper puts forward some methods to improve the management of B hospital,and formulates the specific performance management index,consummates the cost accounting method,and puts forward some suggestions to improve the weak part of internal control,at the same time,it is suggested that B hospital should integrate the existing database in order to adapt to the new system reform.The hospital accounting system is always the key work in the field of government accounting system,and the characteristic of National Medical Security also causes the hospital management to be paid more attention.In the current situation of government accounting system reform,public hospitals should actively explore their own shortcomings,take the opportunity of system reform,improve management mode and management thinking,and better serve the people.