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广义的政府会计包括预算会计、事业单位会计、非营利组织会计等。近日,财政部会同卫生部修订印发了《医院财务制度》(财社[2010]306号)、《医院会计制度》(财会[2010]27号),制定印发了《基层医疗卫生机构财务制度》(财社[2010]307号)、《基层医疗卫生机构会计制度》(财会[2010]26号),中国注册会计师协会制定印发了《医院财务报表审计指引》(会协[2011]3号)。政府会计改革在经过多年的理论研究和社会各界的呼吁下迈出了重要一步。新的医疗机构财务、会计和审计制度如何贯彻落实?政府会计改革将如何进一步推进?本期专题将围绕以上问题进行探讨。
General government accounting, including budget accounting, public institution accounting, non-profit organization accounting. Recently, the Ministry of Finance and the Ministry of Health revised and issued the “Hospital Financial System” (Cai Shui [2010] No. 306) and the “Hospital Accounting System” (Cai Kuai [2010] No. 27) to formulate and issue the “Financial System of Primary Health Care Institutions” (Cai Shui [2010] No. 307) and the Accounting System for Primary Health Care Institutions (CS [2010] No. 26), the Chinese Institute of Certified Public Accountants issued and promulgated the Guidelines for Auditing Hospital Financial Statements (Huicheng [2011] No.3) . Government accounting reform after years of theoretical research and the call of the community has taken an important step forward. How to Implement the Financial, Accounting and Auditing System of the New Medical Institutions and How Will the Government Accounting Reform Further Advance? This issue will focus on the above issues.