The Impact And Response Of Second Ievel Public Hospital To The New Medical Accounting System

The revolution of medicine and health system has entered a critical stage at the moment. With the gradual but steady progress, the revolution of accounting system in hospitals has started accordingly. The practice after revolution not only makes the hospital accounting practice more regulated, but also becoming the stepping stone for future evolution of accounting system in other public sector of government. Since the new system has been published, it is widely practiced in the whole nation. Every aspect of the police has been normalized and the impact of new system has showed in hospital operation. The article analyzes statistics of sample hospital aiming to realize how the new accounting system affects financial condition in level two public hospitals and thus to providing future direction for management, suggesting better practice, and promoting hospital development. At the same time, the research also contributes valuable statistics for further revolution in public sector accounting system.The methodology utilized in this article is the combination of survey and statistics analysis. The sample taken was nine level 2 hospitals under the governance of one district in Beijing. There are two phases in the analysis, including analyzing any problem encountered since the endorsement of new accounting system and the response and gathering the statistics after one year. By comparing the difference of statistics, the author is drawing conclusion and trying to find the solution for those problems.The new accounting system in hospital has changed significantly and emphasizing its own business of hospital operation as a result of influence of development in economics and other revolution happened in China. The statistics shows that the proposed goal of hospital accounting system revolution has been achieved on average, evidenced by five revolution directions in hospital accounting operation influenced by new system. First of all, the new practice can truly reflect the hospital assets, which has been difficult before. Secondly, it makes the ratio of expense and income more reasonable in hospital system. Thirdly, the chart of cash flow provides clear figures of financial situation of the hospital for management level. Fourthly, well developed excel system reflects detailed information on finance, operation, cash flow and treasure and enhance the practical part of accounting report for hospitals. Last but not least, new system helps the hospital to develop a systematic frame of cost effective management and helps hospital to emphasize collection and analysis of cost.Facing the challenge of implementing the new system, it becomes a main focus of hospital management even government management as how to promote the advantage while overcome the obstacles and thus improving management and further develop the hospital. According to the impact of the new system, this article makes a few suggestions for management in daily practice in hospital settings. The main aim of financial department of hospital is to enhance financial management, promote cost effective management and to make the financial appraisal system better. From the management of hospital’s perspective, it is a necessity of enforcing medicine and property management, promoting information system and human resources. The new system has provided a platform for the hospital to understand more about the financial situation and make more personalized future plan. In addition, the success practice of accounting system in hospitals forms a good basis for revolution of accounting system in other public sector and enhancing the revolution progress.