What are the accounting methods [Introduction to the problems and optimization countermeasures of hospital accounting and supervision]

Chinese chart classification number: F231 Literature identification: A Article number: 1009-4202 (2012) 08-000-01 Abstract As a main body of the market economy, hospitals are faced with an increasingly complex market economic environment, the current hospital accounting methods and supervision system has been far from being able to adapt to the hospital's long-term development goals. Therefore, the hospital must combine its own development needs and external development conditions, and actively analyze the problems existing in the hospital accounting and accounting supervision, and strive to explore solutions.

Keywords: Accounting, Accounting Supervision, Defects and Deficiencies, Countermeasures

I. Problems and Optimization Countermeasures in Hospital Accounting

(1) Problems in Hospital Accounting

1. Fixed Asset Accounting

Fixed Assets are only set up as a first level account and a sub-division to reflect the situation of the hospital's fixed assets, and there is no provision for accumulated depreciation and impairment. Accumulated depreciation and provision for impairment accounts. Fixed assets in financial accounting should be depreciated to reflect the degree of newness and the true book value of fixed assets. It is also a requirement of financial accounting standards to make provision for impairment of assets. But the hospital did not provide for depreciation and impairment, but simply use the initial recorded value that is reflected in the historical cost, ignoring the changes in the market, the hospital is mostly electronic machinery and equipment, high technological content, high recorded value, replacement is also fast, in accordance with the historical cost of bookkeeping deviates from the true value of fixed assets, can not correctly convey the hospital's financial position of the information. This defect seriously violates the principle of prudence and authenticity of accounting.

2. Acceptance of investment account

Hospitals accept investment occurs from time to time, the general principle of hospitals is to reduce the income or increase the expenditure, and there is no clear accounting treatment of such cases. This treatment confuses the different nature of the hospital debt and claims, confuses the hospital's own capital and the number of investors' equity boundaries, artificial adjustment of the hospital's operating income and operating expenditures. Accounting standards clearly stipulate that the dividends distributed by the enterprise shall not be deducted before tax, but the hospital to the relevant business accounting and income and expenditure linked to the equivalent of playing the role of tax cuts, which not only leads to the hospital's accounting information is not comparable, but also to make the hospital's accounting information is seriously distorted, this treatment and the national tax system and related policies and regulations are contrary to.

3. Cost accounting distortion

The same kind of medicine in different hospitals to buy will appear different prices, which is the hospital cost accounting distortion. At present, the hospital does not have a unified cost project standards, accounting information and cost of the same industry to develop standards have not reached agreement, not comparable, resulting in hospitals in the cost of the expenses listed in a great deal of arbitrariness, the price of medical charges compared to the fairness of the loss.

(2) optimization of hospital accounting countermeasures

1. Set up an accumulated depreciation account under the fixed assets account, depreciation of fixed assets, and the corresponding asset impairment provision, a true reflection of the book value of assets. In accordance with the requirements of the accrual system, when the hospital purchased fixed assets, timely feedback to the accounting staff, accounting staff in accordance with the correct value of the accounts and actively make provision for impairment, reflecting the real financial situation of the hospital, so as to avoid violating the principle of authenticity and timeliness of the principle.

2. Setting up an investment account to correctly reflect the hospital's debt situation. In addition, should be in line with the trend of the times of economic development, to increase some of the accounting expenditure accounts set up, so that it is more able to adapt to the current system of medical institutions under a variety of economic systems and comprehensively reflect the type of hospital economic operations of the hospital accounting account system.

3. Increase the accounting of "financial expenses" account. The current hospital accounting system only set up administrative expenses, and not set up financial accounts such as corporate financial accounting, interest expenses on borrowing and interest income on deposits are unified in the management of the cost of the following shows that this confuses the scope of accounting for administrative expenses, can not reflect the hospital's expenditures, the financial accounts set up for the hospital managers to rationally choose the financing situation to provide a more intuitive basis.

Second, the problems of hospital accounting supervision and optimization of countermeasures

(a) the problems of hospital accounting supervision

1. Accounting supervision of the legal system is not sound

Some hospitals confuse accounting supervision with auditing supervision, auditing supervision is only a kind of post facto supervision of accounting supervision, accounting supervision of the supervision of the supervision of the re-supervision, some hospitals do not even know what accounting supervision is. Some hospitals don't even know what accounting supervision is. After the promulgation and implementation of the Accounting Law, the relevant supporting laws and regulations should be synchronized, but the relevant laws and regulations of the hospital did not keep up.

2. Hospital management system is not sound

Hospital internal management and control system is not sound, mainly in some hospitals do not have internal monitoring and control system, some hospitals although the establishment of the corresponding system, but no one to comply with the system, in effect, without effective implementation, so that the order of hospital accounting chaos, favoritism and fraud phenomenon occurs frequently.

3. Hospital accounting personnel of low comprehensive quality

The comprehensive quality of accounting personnel as well as the concept of professional ethics plays a crucial role in accounting supervision. However, the overall quality of hospital accounting staff is not high, did not establish a correct world view, outlook on life, values; weak theoretical foundation, the lack of systematic theory, professional learning and training opportunities, knowledge structure, academic structure and business level is low; accounting staff supervision awareness is not strong, the legal system is weak, the lack of occupational risk awareness, professional judgment is weak, self-management ability is poor, the only order is to follow the leadership, in the power over the law. Listen to the leadership, under the domination of the idea that power is greater than law, intentional counterfeiting, so that accounting information distortion is inevitable.

(2) Optimization of hospital accounting supervision

1. Strengthening the accounting responsibility of the head of the hospital, improve the importance of accounting supervision

Strengthening the accounting responsibility of the head of the unit, so that all levels of hospital leadership and staff fully understand the important status and necessity of accounting supervision, and a full understanding of the financial policies and financial systems related to accounting supervision. Focusing on improving the level of management and operation, accounting supervision becomes an intrinsic requirement for the survival and development of hospitals and an important measure for accomplishing hospital planning goals. Hospital leaders should correct their attitudes, enhance their awareness of the legal system, improve their own quality, and actively restrain themselves to avoid the formation of leadership dictatorship. A good atmosphere also creates a good working environment for the supervision of accounting staff.

2. Establishment of a sound accounting management system

Actively establishing the internal control system and internal management system of the hospital must create a good institutional environment for the accounting supervision work, so as to facilitate the accounting staff to implement accounting supervision. In their daily work, accounting management bodies and accounting internal control bodies must flagrantly support the accounting bodies and accounting staff to boldly exercise accounting supervision functions, to create an atmosphere of attention, support and understanding of the accounting work, to solve the various difficulties encountered by the accounting work and accounting staff, and to give assurance from the system. Maintain the accounting order of the hospital, fundamentally curb favoritism and other financial irregularities.

3. Improve the quality of hospital accounting personnel

To improve the supervision of hospitals, the most fundamental is to make the financial personnel know the law, set up a strict implementation of the concept of financial discipline, and enhance the sense of responsibility, and always safeguard the interests of the country, the interests of the hospital. At the same time, the biggest responsibility of the accounting staff is to do a good job in accounting-related work, therefore, it is more important to pay attention to the training of the business capacity of the accounting staff, the hospital accounting staff must continue to learn the new knowledge of finance and accounting and master the new skills, in order to adapt to the continuous development of the financial management reform and the rapid development of the hospital needs.

References:

[1]Li Xiaoyan,Song Tao. Current problems and improvement strategies of China's hospital accounting. Modern Business.2011(24).

[2]Xia Coronation,Zhang Wenbin. Research on the management system of public hospitals in the context of "separation of management and operation". China Health Economics. 2010(03).