A Study On The Effectiveness Of The Implementation Of Government Accounting System In Public Hospitals

On January 1,2019,the "Government Accounting System-Accounting Accounts and Statements for Administrative and Institutional Units" was fully implemented,marking that China’s government accounting reform has basically completed the construction of a dual-system government accounting model.As a differentially funded institution,public hospitals have their own special characteristics in the implementation of the new government accounting system.Unlike general administrative institutions that originally implemented a single budget accounting,public hospitals need to transition from a single financial accounting to a dual-system accounting model with parallel financial accounting and budget accounting to implement the new government accounting system.2019 has been more than two years since the new government accounting system was put into practice.How effective is the implementation of the new government accounting system in public hospitals?Why does it present this effect?These questions possess research value.This paper first constructs a theoretical analysis framework based on institutional isomorphism theory,rational economic man hypothesis and principal-agent theory,and makes predictions on the effect of implementing the new governmental accounting system in public hospitals from a theoretical perspective by analyzing the influence of external facilitators and internal inhibitors from different sources in the process of implementing the new governmental accounting system.Then,through a comparative study between the new governmental accounting system and the original hospital accounting system,the key points of the implementation of the governmental accounting system in public hospitals are summarized,and a scientific and reasonable evaluation system is constructed accordingly.Finally,Z public hospital was selected as a research case,and field research on the implementation of governmental accounting system in Z hospital was conducted through interview method.Based on the research results and the evaluation system,the evaluation indexes of Z hospital were scored and the total score of the implementation effect of the governmental accounting system of Z hospital was obtained.It was found that the overall effect of the implementation of the governmental accounting system in Hospital Z was good,with a score of 84.39 under the percentage system.Its specific implementation effect showed the following characteristics:the budgetary accounting system was implemented well,and the financial accounting system showed accounting irregularities.Meanwhile,the hospital’s budget management was effective,while cost management and internal control were less effective.These characteristics are basically consistent with theoretical predictions.This paper concludes that the budgetary accounting system and budget management in public hospitals are significantly influenced by external facilitating factors and the presence of mandatory institutional isomorphic pressure weakens the influence of internal inhibiting factors,resulting in better implementation results.On the contrary,financial accounting system,cost management and internal control are significantly influenced by internal disincentives,resulting in their poor implementation.The findings of this paper can enrich the research on the implementation of governmental accounting system to a certain extent,and the problems and suggestions put forward have certain reference value for public hospitals and other institutions.