Discussion on Selection of Accounting Methods for University-affiliated Hospitals

DOI

10.2991/icmemi-15.2015.29How to use a DOI?

Keywords

University-affiliated hospital, Cash basis of accounting, Accrual basis of accounting.

Abstract

Most of affiliated hospitals to colleges and universities are subordinate to the financial departments. Cash basis of accounting is used in these hospitals. But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting and performance appraisal, which makes the strengths of accrual basis of accounting more visible. In this paper, the author conducts a comparative study and draws a conclusion that adding accounts receivable and payable and accrual basis of accounting to the existing cash basis of accounting is conducive to the authenticity of financial information.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lu-Lu Ma
PY  - 2015/01
DA  - 2015/01
TI  - Discussion on Selection of Accounting Methods for University-affiliated Hospitals
BT  - Proceedings of the 2015 International Conference on Management Engineering and Management Innovation
PB  - Atlantis Press
SP  - 155
EP  - 157
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmemi-15.2015.29
DO  - 10.2991/icmemi-15.2015.29
ID  - Ma2015/01
ER  -