新的《医院会计制度》采用权责发生制会计基础,但是部分业务,如财政补助业务仍然采用收付实现制基础。两种记账基础的共存在一定程度上造成了医疗结余数据不准确,增加了报表的不确定性。笔者认为,如果财政补助业务也采用权责发生制,能够一定程度上避免这些问题。 The new “hospital accounting system” uses accrual accounting basis, but some businesses, such as the financial subsidy business, still use the payment-receipt basis. The coexistence of the two accounting bases has caused the medical balance data to be inaccurate to some extent and increased the uncertainty of the report. The author believes that if the financial subsidies business also uses accrual system, to some extent, to avoid these problems.