Restructuring of the Cash Flow Statement for Government Department: Based on the Comparison of Hospital Accounting System and Government Accounting System
- VernacularTitle:我国政府部门现金流量表的重构:基于《医院会计制度》和《政府会计制度》的比较
- Author:
Xiao-Qin JIN
1
Author Information
- Keywords: cash flow statement; government accounting system; hospital accounting system
- From: Chinese Health Economics 2018;37(3):91-93
- CountryChina
- Language:Chinese
- Abstract: Objective:To compare cash flow statement between Government Accounting System and Hospital Accounting System,so as to provide basis for restructuring the cash flow statement for government department.Methods:The literature method and comparison method were involved.Results:There were four differences between Government Accounting System and Hospital Accounting System.There were some problems in cash flow statement in Government Accounting System.Conclusion:It restructed the cash flow statement for government department on the basis of Government Accounting System and Hospital Accounting System.
