| After Government Accounting System and Supplementary Hospital Regulations published,there are lots of accounting associations,hospitals,experts and scholars to study them and publish a variety of books and articles.Some of them mainly described the background,influence,meaning and content of the reform,some of them analyze the major change points,others analyze the principle for employees to understand.Although everyone followed the same system and principle,due to unspecific regulations,each unit takes itself as an individual.“Forced” individuation set up by accounting system lead to the failure of regional information to reach the real expected standard level,which makes the architecture of accounting system different even among the same industry,we have to call it a pity.Under the situation of personal care,each unit in this industry maintains a positive learning attitude towards other units’ experience,at the same time,takes their own accounting habits and needs into account to build their own accounting system and continue to improve it.This paper will take Government Accounting System and specific standards as the basic standards,based on Supplementary Hospital Regulations issued by the ministry of finance due to the particularity of health industry.Based on practical operation,combined policy with practice,after introducing the background,significance and content,take accounting structure of Nanshan hospital as an example to introduce relevant principles of Government Accounting System used by financial staff in daily accounting treatment.With the example of accounting treatment of hospital economic business,this paper will give financial staff a multiple analysis of the most confusing operation difficulties.This paper could be a reference to the same industry financial staff,which is more useful to help understand the principles of Government Accounting System and specific items.In this paper,the accounting structure system and typical cases of Nanshan hospital are based on the essential facts which have high reference value.I hope this will help. |