Public hospital financial and accounting system implementation problem analysis

[Abstract] public hospitals, public hospitals, the financial accounting system is an important part of financial management, with the social and Economic changes in the environment and Health care reform, the implementation of public hospitals, some of the problems of financial accounting system gradually exposed. This financial accounting from the public hospitals system problems and influence, this paper proposes to improve public hospital financial and accounting regime.

[Keywords] public hospitals, the financial accounting system, accounts

Public hospital's financial accounting system was developed by the financial departments at all levels of government, public hospitals and the financial activities of the organization's code of conduct dealing with financial relationships.

First, the public hospital system of financial accounting problems in the implementation process
(A dummy fixed assets
Public hospitals, the accounting treatment of depreciation of fixed assets is, by: "medical expenses, medical expenses" and other subjects, loan: "a dedicated fund - the general repair to buy funds." This does not take depreciation, but the book value of fixed assets extract a certain percentage of the Fund's purchase of repair methods, reflecting the public hospital expenditure, increase in net assets, but always reflect the original value of fixed assets in the balance sheet, resulting in provision for repair funds can not buy a true reflection of the value of fixed assets, resulting in a fixed assets inflated to provide financial information also lose their authenticity and reliability.

(B capitalized intangible assets is not
Public hospitals, medical technology, intangible assets are patents, non-patent technology, and the hospital's reputation and so on. As a high-tech, high-risk medical services industry, public hospitals in order to meet the needs of their own development, must establish and absorb some of the outside world to bring greater Economic value to give their own Research projects, the cost of large, high cost, not to public hospitals its capitalization, but directly reflected in the income statement (expenses, resulting in the end the balance true, is not an accurate accounting of the current period financial results.

(C bad debt provisioning base is not accurate
Public hospitals by the end of each year for medical expenses due from the patient in the hospital for 3% to 5% extract the bad debt reserve, but the public hospital system to implement in advance the medical section, in the event of bad debts, provision for bad debts is lower than the actual bad debt. The real medical arrears owed more than just the cost of hospital patients, and is subtracted from the current models of medical advance, therefore, provision for bad debts should be receivable in the base hospital patient medical expenses plus less money in advance of medical other receivables on the balance.

(D reporting system is not complete
Public hospitals to take appropriate accounting accrual to reflect the current earnings and expenses, while <<hospital accounting system>> requirements, public hospitals have submitted statements of the main report (including the "balance sheet", "total income and expenditure , "and" changes in the Fund, "supporting statements (including" medical payments schedule, "" Drug of income and expenditure "), and a financial situation. the lack of public hospitals in cash and cash equivalents reflect changes in the cash flow statement can not effectively reflect the hospital's business activities, cash operating efficiency.

(E lack of medical risk accounts
The existing system of public hospitals, the lack of financial and accounting risk of the contents of the anti-addition occurs in the financial compensation included in "Other expenses" subjects, the current medical malpractice in the handling, not covered by financial protection against risk, not considered medical malpractice may lead to The financial consequences of Economic compensation, in the event of a serious medical, financial compensation is bound to a huge hospital seriously affected the normal. to make public hospital financial system ability to resist risks further deterioration, while not conducive to the increase or decrease in costs to reflect current conditions.

Second, the reform of public hospitals, the recommendations of the financial system
(An additional allowance account of fixed assets
Depreciation on fixed assets, the public hospital can not pass "a dedicated fund - to buy the fund repair" and "Fixed Fund" net assets accounting accounts can be in accordance with the current corporate financial system, refer to <<Accounting Standards - Fixed Assets>> Depreciation of fixed assets, debit "manufacturing costs - provision for accumulated depreciation," credited to "Accumulated Depreciation - equipment," and disclosed in financial statements so that the accumulated allowance for depreciation as a hospital subjects, can be a true reflection of changes in value of fixed assets and Economic value.

(B to strengthen the accounting of intangible assets
Public hospitals involved in a wide range of intangible assets, and are mostly intellectual and spiritual products such as philosophy and management of medical services, medical Research projects and results, the image of hospitals and medical reputation, hospital brand and reputation, etc., should therefore be added to the balance sheet in the hospital, "intangible assets" subject to full public hospital assets to reflect the circumstances in which accounting information to better meet the medical needs of the market.

(Three base changes in the extraction of bad debts
Not only to extract the bad debts in the accounts of patients in the hospital medical expenses included, should be "due care under" plus "accounts of patients in hospital medical expenses" minus "advance Health care models" plus "other receivables" as bad debts to extract the base for some of the irrecoverable and a relatively large amount of bad debts, without affecting the current balance of payments under the premise of direct expenditures to be offset from so that public hospitals can keep abreast of its accounts receivable can be realized amount. Links to free download http://www.hi138.com
(D improve public hospital system of accounting statements
To reflect the public hospital operating and financial activities of the hospital's overall financial condition changes in the causes and impact business conditions in public hospitals need to reference to the method of preparation of the hospital business cash flow statement, cash flow statement prepared, specifically including cash flow from operating activities , cash flow from investing activities, financing activities, cash flow categories. to facilitate understanding and evaluation of public hospitals to obtain cash and cash equivalents at the hospital's ability to adapt to the development of public hospitals.

(Five additional Health risk fund accounts
Hospitals, public hospitals, according to the specific situation, a clear provision for Health care venture fund based and accrual rates, and the actual situation in the elasticity of their own choice, but should comply with any fiscal year shall not change, that "the principle of consistency." In addition, the promised Xugong Li hospitals' medical risk fund "to the insurance company to purchase the appropriate insurance, provides that" medical risk fund "earmarked funds.


References
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[2] Korea. On the hospital management of fixed assets [J]. China Health Resource, 2008,02.

[3] Guo Zhiyong. Hospital financial management problems and countermeasures [J]. Economic Research Tribune, 2009,23.

[4] Chen Yan, strengthen the financial management of the hospital Analysis and recommendations [J]. Entrepreneurial world, 2009,08. Links to free download http://www.hi138.com