Comparison And Problem Analysis Of The New And Old Hospital Accounting Systems

Accounting work play a decisive role in the economic management of hospital,the hospital is also the key link of economic activity.With the change and development of social economy,the public hospital accounting also becomes more complex,the old hospital accounting system cannot adapt to the new accounting under the new situation,with the deepening medical reform,revising the new hospital accounting system has been gradually put on the agenda.In January 1,2012,the new accounting system of hospital started a nationwide,the accounting of medical industry in China to a new page.But the new hospital accounting system is new in where?Whether in the implementation problems still exist?What does it change is good or bad?How to solve the problems?This paper from the new hospital accounting system background,the existence of the old hospital accounting system,the comparative analysis of the different between the new and the old hospital accounting system in the accounting basis,scope of application,accounting elements,accounting,financial reporting,analyzes the advantages of the new hospital accounting system,in the process,discovered the new accounting system there are some problems in the implementation,and puts forward some suggestions and recommendations.Through the analysis and comparison of the old and the new accounting system of hospital,to understand the hospital accounting work deep content,further improve the financial management of the hospital,to provide decision-making basis for the hospital management and the Department,the hospital accounting personnel to play the role of reference in practical work.