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Impact Of New Government Accounting System Reform On Public Z Hospitals’ Financial Analysis

Posted on:2021-08-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y Z CongFull Text:PDF
GTID:2504306110491914Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Since January 1,2019,the government accounting system has been implemented nationwide,and the service quality requirements of various agencies and institutions have been continuously improved.The accounting system based on the realization of payment confirmation system is difficult to meet the requirements of the new era,one of the reasons It is difficult for the government and public institutions to reflect well and faithfully,which is not conducive to the strengthening of asset and liability management of public institutions;the second is that some social costs of public services cannot be measured well,which is not conducive to scientific evaluation of their operating performance;the third is that each unit has My own set of system systems,accounting and other standards are not unified,and they cannot provide accurate and complete government financial reports.Therefore,in response to the new requirements,the "Government Accounting System-Accounting Subjects and Reports of Administrative Institutions" came into being.The new government accounting The system is of great significance for improving the quality of government accounting information and the financial level of administrative institutions and has a profound impact.This article takes the financial analysis as a perspective and takes public hospitals as the main body of analysis to discuss the impact of the new government accounting system reform on public hospital financial analysis and countermeasures.Compare the differences between the old and new government accounting systems,study hospital financial analysis,and sort out the government accounting system On the basis of the impact of the reform on the financial analysis of public hospitals,it analyzes the changes in the accounting model,accounting subjects,accounting processing,reports,and financial analysis systems of public z hospitals under the reform of the government’s accounting system and their impact on financial analysis,and Perform financial analysis on z hospital’s 2017-2019 operational efficiency,asset operation capacity,cost management,development capacity and budget execution capabilities,study the impact of the new accounting system reform on z hospital’s financial analysis,and insufficient z hospital’s financial analysis system Suggestions for improvement.
Keywords/Search Tags:Government accounting system, Hospital acconting system, Financial analysis, Public hospitals
PDF Full Text Request
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