With China's entry into WTO, the financial accounting system of China's medical and health industry needs to be updated urgently. In order to implement the spirit of the Ministry of Finance on the reform of financial accounting system in administrative institutions, standardize hospital financial behavior, strengthen hospital financial management and improve the efficiency of fund use. At the same time, in order to strengthen hospital accounting work and ensure the quality of accounting information, we specially organized the Ministry of Finance, the Ministry of Health, the Accounting Department of China Renmin University, and relevant experts and scholars from Peking University and Tsinghua University to write this book.
This book is rich in content and detailed in analysis. It is divided into three parts: the theory and practice of hospital financial system, the theory and practice of hospital accounting system and related laws and regulations. Emphasize practicality and operability, and strengthen the operational norms for hospital financial accountants and managers.
Detailed catalogue of practice manual of hospital accounting system and financial management system;
Accounting system of the first hospital
The second basic theory of hospital accounting
Chapter I Accounting Professional Ethics
Chapter II Structure of Accounting Theory
Chapter III Hospital Accounting Elements and Accounting Equation
The fourth chapter is the basic premise and general principles of hospital accounting.
The fifth chapter is the principle and method of double entry bookkeeping.
The third article compares the old and new accounting subjects in the hospital.
The first chapter expounds the use of accounting subjects in hospital accounting system.
The second chapter expounds the use of accounting subjects in the old hospital accounting system.
Chapter III General Accounting Subjects of Institutions
Article 4 Hospital accounting and financial organization and the use of accounting subjects.
Chapter I Hospital Accounting Vouchers and Accounting Books
Chapter II Hospital Accounting Cycle
Chapter III Hospital Assets Accounting
Chapter IV Hospital Debt Accounting
Chapter V Hospital Income Accounting
Chapter VI Hospital Expenditure Accounting
Chapter VII Hospital Net Assets Accounting
The fifth chapter is the compilation and analysis of hospital accounting statements.
Chapter I Overview of Hospital Accounting Statements
Chapter II Compilation of Hospital Balance Sheet
Chapter III Compilation of Hospital Income and Expenditure Statement
Chapter IV Compilation of Hospital Special Fund Expenditure Table
The fifth chapter is the compilation of hospital income and expenditure schedule and public funds change table.
Sixth hospital internal accounting monitoring and accounting errors and fraud verification.
The first chapter is the establishment and operation of hospital internal supervision mechanism.
Chapter II Supervision of Monetary Funds in Hospitals
Chapter III Supervision of Hospital Fixed Assets
Chapter IV Verification of Receivable and Prepaid Medical Funds
Chapter V Inspection of Intangible Assets Accounts
Chapter VI Verification of Errors and Fraud in Hospital Accounting Accounts
Chapter VII Verification of Errors and Fraud in Hospital Accounting Statements
Article 7 Computerization of hospital accounting
Chapter I Overview of Computer Accounting
Chapter II Computer Accounting Information System
Chapter III Construction and Management of Accounting Computerization in Grass-roots Units
Chapter IV Accounting Processing System
Chapter V Report Processing System
Chapter VI Other Business Processing Systems
Article 8 Relevant laws and regulations of hospital financial accounting system
Article 9 Hospital financial system
Chapter I Financial System of Old Hospitals
Chapter II Comparison of New and Old Financial Systems in Hospitals
Article 10 Overview of Basic Finance of Hospital
Chapter I Overview of Hospital Finance
Chapter II Overview of Hospital Financial Management
Chapter III Overview of Hospital Financial Environment
Chapter IV Schools of Modern Financial Theory
Article 11 Hospital budget management
Chapter I Unit Budget Management
Chapter II Hospital Budget Management
Chapter III Hospital Budget Accounting
Article 12 Hospital revenue and expenditure management
Chapter I Revenue Management of Public Institutions
Chapter II Expenditure Management of Public Institutions
Chapter III Hospital Income Management
Chapter IV Hospital Expenditure Management
Chapter V Hospital Balance and Its Distribution
Article 13 Hospital cost management
The first chapter is an overview of hospital costs.
Chapter II Hospital Cost Forecast
Chapter III Hospital Cost Decision-making
Chapter IV Hospital Cost Plan
Chapter V Hospital Cost Statement and Cost Analysis
Chapter VI Hospital Cost Accounting
Article 14 Management of assets and liabilities in hospitals
Chapter I Management of Hospital Current Assets
Chapter II Hospital Fixed Assets Management
Chapter III Management of Hospital Intangible Assets, Deferred Assets and Other Assets
Chapter IV Hospital Foreign Investment Management
Chapter V Hospital Debt Management
Chapter VI Hospital Net Assets Management
Chapter VII Compilation of Hospital Assets Verification Report
Fifteenth hospital financial liquidation management
Chapter I Overview of Hospital Financial Liquidation
Chapter II Filling in the Hospital Assets and Capital Verification Form
Chapter III Normal Liquidation of Hospitals
Article 16 Hospital financial report and analysis
Chapter I Overview of Financial Reports
Chapter II Hospital Financial Report and Financial Analysis
Speaker: He Fei
Publishing House: Jilin Photography Publishing House
Date of publication: 2003
Number of volumes: three volumes+1CD