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                    当前位置: 代写一篇论文多少钱 > 会计论文 > 新政府会计制度下医院财务管理风险与改革策略

                    新政府会计制度下医院财务管理风险与改革策略

                    时间:2019-03-11 15:18作者:方志强
                    本文导读:这是一篇关于新政府会计制度下医院财务管理风险与改革策略的文章,医院会计制度将全责发生制作为会计核算的基础,这种制度依旧存有一定的问题,其不能反映医院财务的负债,也不能全面反映医院资金的使用情况,从而难以对医院的财务实施监督管理。

                      摘    要: 随着时代的发展,我国各项事业都开始趋于稳健发展。2019年1月1日起,取代医院原有的会计制度,医院开始执行政府会计制度。新形势下,为适应新会计制度的需要,医院需要在财务管理方面作出相应的调整。新制度的施行为医院的财务管理带来较为深远的影响。文中对新制度下的医院财务管理作出了分析,并对管理策略进行了调整,以供借鉴和参考。

                      关键词: 政府会计制度; 医院财务管理; 影响研究;

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                      一、政府会计制度对财务管理的影响

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                      二、新制度下财务管理面临的风险

                      1. 专业知识匮乏。

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                      2. 不完善的信息化建设。

                      新制度采用的记账模式是平行记账,即预算和财务会计。目前,医院的会计系统不能完成平行记账,只能进行单一核算。每个单位发展情况都不相同,相应的对信息系统的需求也不相同,在进行系统升级时,升级进度很难控制,从而难以满足医院会计的需求。因此,不完善的信息化建设加大了新制度执行的难度,从而加大了财务管理的风险。
                     

                    新政府会计制度下医院财务管理风险与改革策略
                     

                      3. 预算编制不够规范。

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                      三、改革策略

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                      1. 加强团队建设。

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                      2. 加强内部建设,优化管理模式。

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                      3. 推进信息化建设。

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                      4. 梳理管理流程。

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                      5. 完善编制。

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                      四、结语

                    棋牌大全下载安装   SUIZHEHUIJIZHIDUDEGAIGE,YIYUANXUYAOBUDUANSHIYINGXINZHIDUDEXUQIU。JINGJISHIYIYUANYUNZHUANDEJICHU,CAIWUGUANLIGONGZUOZAIYIYUANGUANLIGONGZUOZHONGFEICHANGZHONGYAO。WEIQUEBAOYIYUANZAIXINZHIDUDESHIXINGXIANENGGOUSHUNLIYUNXING,YIYUANKEYIGENJUXINZHIDUDAILAIDEYINGXIANG,JINXINGCAIWUGUANLIDIAOZHENGHEXIANGYINGDEGAIGE。YIYUANXUYAOYOUXIAODESHIBIEHEFANGFANFENGXIAN,ZHIDINGCHUHELIDEGUANLIMOSHIHEKEXUEDEGUANLITIXI,CONGERCUJINYIYUANDEKECHIXUFAZHAN,YICUJINGONGLIYIYUANNENGGOUGENGHAODISHIYINGZHENGFUHUIJIGAIGE。

                      参考文献

                      [1] 李武德.浅析实施新政府会计制度对公立医院财务管理的影响[J].财会学习,2019(27):46+48.
                      [2] 黄斐斐.浅谈政府会计制度改革对医院财务管理的影响[J].财会学习,2019(26):16+18.
                      [3] 樊玉敏.政府会计改革下公立医院财务管理的风险防范[J].中国市场,2019(26):143-144.

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