Under the old accounting system accounting differences discussed

Abstract continuous development of society, health care system has also been improved among the various social institutions which appear to be more in line with contemporary needs, especially health care system under the hospital accounting system is faced with the need to challenge the unknown in the old and new accounting system of alternating background, how to ensure the effective conduct of accounting system, is currently one of the most important things, so this paper under the old accounting system to explore differences in accounting, and draw some suggestions.

Keywords old medical system accounting system Accounting

The promulgation of the new accounting system is bound to make up for the deficiencies in the system of accounting for .1998 hospital accounting issues, China began to implement a new one >> << hospital accounting system, which effectively improves the accuracy of the hospital accounting in recent years come, China's health care system continues to improve, the previous >> << hospital accounting system can not meet the current hospital financial needs. Therefore, China Ministry of Finance in August 2009 on >> << hospital accounting system were once again amendments, for the extraction of funds, foreign investment, interest on deposits and other issues made some amendments, although the new health care system than before the old health care system improved a lot, but the new health care system gradually with the current economic trends disjointed author by comparing the old and new accounting system accounting differences for the current hospital accounting system to make a few superficial recommendations.

First, the old and the new accounting system several major differences

1 disadvantages of both

Under the old health care system of accounting has three disadvantages: One of the biggest drawback is lack of accounting, mainly as many projects can not be accounted for in the current economic environment and the new health care reform in the context of many medical units have been some unable budget project, which became the hospital is the largest financial vulnerability second drawback is that not all medical income calculation. hospital medical unit revenue charged to the patient but also includes a number of other important medical research cooperation projects, the previous system just only hospital on the patient's income, but they ignore other accounts can generate revenue on its three toll revenue accrual system is imperfect, hospital arrears phenomenon occurs when there is no specific persons responsible for handling the matter, led to some of the bad debts, bad debts, and of course other circumstances responsibilities asymmetries have also occurred.

New accounting system is manifested as an asset characteristics and recognition criteria are not clear. Fixed assets refers to the production of goods, productivity and management of holding all, the most important thing is the life of assets, followed by the financial reporting system is imperfect. Hospital use of funds and expenditure should have a corresponding record, when the hospital staff when you need to use the finance should be made only after approval of the leadership to the Treasury to collect the funds needed, but in this regard, the new accounting system, management system on there are still imperfect. thirtieth accounts imperfections. although the new system accounting system to do some adjustments, but still need to add asset classes and hospital revenues and other information, especially not on the classification of assets clear, leading accounting inaccuracies.

(2) the new system than the old system to increase or adjust the scope of

First, the new system to adjust the scope of use, added on primary health care institutions to develop a separate, second is normative several payments accounting, the simple point that two additional amount of accounts, "zero-balance account the amount of "and" should be returned to the financial line "accounting subjects [1] and the third is the addition of the management of funds for science and technology in the old system, science and education funds are not included in the scope of financial management, it is used as a special fund for project management, is an irregular payment. previous accounting, because there is no money to join the management of science and technology, the hospital's overall revenues go awry, it does not reflect the hospital's income and expenditure, four hospital cost accounting system is to perfect the old regime hospital cost accounting system is not perfect, then narrow target range for accounting, performance standards have not been around unity, the hospital simply divided the medical costs of medical expenditures and drug expenditures of two parts, causing the cost of each hospital accounting content is too small, the lack of a unified information costs, thus affecting the performance evaluation of the implementation of the hospital. Five is keeping pace with new medical reform. new system of medical income and drug income subjects included medical subjects, the combination of both become a medical business costs, thus avoiding random drug pumped into, to eliminate the problem of expensive drugs infinite [2] Other improvements include a hospital financial reporting system, and the improvement of mechanisms and methods of accounting adjustments, accounting statements Format details of the adjustment and so on. posted on free download http://eng.hi138.com

Second, the proposed Suggestions

New << hospital accounting system >> although there are limitations, but the hospital does not change it, so, the hospital should be based on their own circumstances, to make a specific approach.

The first departure from the accounting content, hospitals effectively define the intangible assets, the clearly defined scope, and avoid some of the cost impact of intangible assets play in order to understand the most intangible assets used in the calculation. Medicines should be internal and external to distinguish between the two, according to the classification of the ratio between the two self-test to clear the hospital's actual income.

The second is a departure from the accounting methods, in order to meet the hospital's capital maximized, you can choose the way installments included a larger amount of spending on hospitals to reduce the financial impact. Furthermore, drug expenditure should have a clear accounting of the kind situation should be based on the relevant provisions of the settlement, and special circumstances special treatment. process for the use of funds to develop a comprehensive utilization system. funds income and expenditure should have detailed records, and make the relevant summary to be analyzed, thus The next year in favor of capital accounting standards.

The hospital's accounting system should pay attention to the hospital's accounting system reform, the accounting information to maintain a certain integrity, so as to accurately reflect the hospital economic activity accounts including the classification of asset classes and unity, especially in the infrastructure of the hospital funding and the breakdown of a few pieces of engineering subjects, can ensure that hospitals in this regard should be more clear accounting [3]. hospital income account different levels of subjects should be added, such as additional subjects in a transverse income, or two subjects increased health materials, etc. are accounted for in the current accounting system needs improvement.


[1] Zhang Xinhui. On the old hospital accounting system accounting differences. Financial sector .2011 (20:211-211.

[2] Dandan. Discussion hospitals under the old accounting system accounting problems of contemporary economic .2011 (4:128-129.

[3] Yangkui. On the old hospital accounting system accounting differences. Chief Accountant of China .2011 (95:135-136. Links to free download http://eng.hi138.com

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