Analysis And Suggestion On Financial And Accounting System Reform Of Primary Medical And Health Institutions Under The Background Of Government Accounting System

Objective:At present,the reform of the government accounting system has become an inevitable trend,but the reform of the financial and accounting system of the primary medical and health institutions is a difficult point in the reform of the government accounting system of the medical and health profession.It is of great significance to study the accounting system of primary medical and health institutions for the smooth transition from the accounting system of primary medical and health care institutions to the government accounting system.This study provides some reference suggestions for realizing the smooth transition from the accounting system of primary medical and health institutions to the government accounting system,strengthening the financial and accounting management ability of primary medical and health institutions and promoting the development of primary medical and health care.Content:1.An Analysis of the Policy Environment of Financial and Accounting system Reform in Primary Medical and Health institutions.2.Analysis of the problems existing in the process of Accounting Management under the current Financial and Accounting system of Primary Medical and Health institutions.3.Analysis of Financial and Accounting Management ability of Primary Medical and Health institutions.4.Comparative analysis of new and old accounting system subjects in primary health care institutions.5.Accounting business content analysis.Methods:1.Literature analysis.2.Data analysis.3.The field investigation method.4.data collection method.5.Simulation test method.Discussion :1.The reform of the government accounting system and the reform of medical and health services will affect the reform of the accounting system of primary health care institutions.2.The current situation of accounting management restricts the improvement of accounting management ability.3.The difference between new and old accounting subjects is a big difficulty in the reform of accounting system.4.Changing the basis of accounting can promote the reform of accounting system.5.The new and old accounting subjects of primary-level medical and health institutions are set up in conjunction with each other.Recommendations:1.Strengthen accounting management ability,improve accounting staff professional knowledge and professional literacy.2.Establish and improve financial accounting management system to provide support for the operation and development of institutions.3.To change the accounting model and establish the accounting model of "double system,double foundation and double report".4.Strengthen the government audit supervision,supervise and urge the construction of internal control system.5.The government issued a supporting system convergence program to guide the smooth transition of the financial and accounting system.