Research On The Influence Of Government Accounting Reform On The Supervision Of Public Hospitals From The Perspective Of Game Theory

China issued the "government accounting system" in 2017,which requires public hospitals to implement the accounting system in 2019 and abandon the original system.For hospitals,the reformed government accounting system plays a powerful role in improving the quality of their own accounting information,and helps hospital managers to make better business decisions.For government departments,the implementation of the new government accounting system is conducive to government departments to carry out a more accurate supervision and control according to the accounting information feedback from hospitals.The implementation of the reformed government accounting system not only brings changes to the accounting information,but also carries out more strict supervision on the hospital finance.It is of great significance for the hospital financial personnel to understand and grasp the differences between the old and new systems and their impact on the finance,and adopt relevant countermeasures and suggestions.From the perspective of game theory,this paper analyzes the influence of government departments on the financial supervision of public hospitals in the implementation process of the reformed government accounting system,adopts the methods of literature research and case analysis,and selects RM hospital as the research object.From the perspective of game theory,this paper analyzes that RM hospital should change its own accounting mode and improve its financial management after the implementation of the new government accounting system Improved the financial and budget accounting subjects of the hospital,strengthened the accounting of income and cost,thus strengthened the preparation of hospital statements,and made RM hospital strengthen the internal control of the hospital,better respond to the supervision of government departments.The study found that the hospital faced with government supervision also showed the problems of insufficient analysis depth of the reformed government accounting system,low level of informatization,and weak ability of financial personnel.In order to solve these problems,public hospitals should improve the supervision of government departments from the aspects of concept,information level and talent level.In a word,from the perspective of game theory,this paper analyzes the financial changes of public hospitals in the face of the supervision of the reformed government accounting system and the problems and Countermeasures in the actual situation of hospitals.It is concluded that the influence of the reformed government accounting on the supervision of public hospitals is multifaceted.We need to master the reformed government accounting in an all-round way to meet the needs The demand of government accounting reform.