《企业财务通则》和《企业会计准则》自1993年7月1日起在各类企业中施行。作为会计专业一个分支的医院会计怎么办?笔者略陈己见。一、医院会计制度改革的必要性 社会经济学家分析说,80年代,我国引进了一种新的“社会精神、组织形式和技术”,形成二元经济结构。二元经济结构转换,形成市场经济。会计是特定政治、经济、文化环境的产物,不同的会计环境孕育不同的会计 The “General Principles of Corporate Finance” and “Enterprise Accounting Standards” have been implemented in various enterprises since July 1, 1993. How to do hospital accounting as a branch of the accounting profession? First, the need for reform of the hospital’s accounting system Analysis of social economists said that in the 1980s, China introduced a new “social spirit, organizational form and technology” to form a dual economic structure. The dual economic structure is transformed to form a market economy. Accounting is the product of a specific political, economic, and cultural environment. Different accounting environments breed different accounting