新的《医院会计制度》(以下简称“新制度”)的实施既是卫生部门适应新形势的新举措,也是卫生会计制度的又一重大改革。作为新事物,在其推行过程中,必然要面临许多问题,而环境因素则是一个关键。1 社会外环境的限制 随着社会主义市场经济体制的建立,医院受社会经济环境的制约和限制愈加明显,如物价指数的升降、社会群体支付能力的高低、社会优惠福利政策的倾斜程度及社会服务职能的划分等,许多方面都直接或间接地对医院产生着影响。主要表现为医院各种费用支出增大、医用成本上升,门诊人次、住院人数逐年下降,社会效益及经济收益下滑,医疗服务供给与需求的矛盾增加等,使医院面临许多新情 The implementation of the new “Hospital Accounting System” (hereinafter referred to as “the new system”) is not only a new measure for the health department to adapt to the new situation, but also another major reform of the health accounting system. As a new thing, in the process of its implementation, it will inevitably face many problems, and the environmental factor is a key. 1 Limitation of the social external environment With the establishment of the socialist market economic system, hospitals are increasingly constrained and restricted by the socio-economic environment, such as the rise and fall of the price index, the level of payment capacity of social groups, the inclination of social preferential welfare policies, and society. The division of service functions and so on, many aspects have a direct or indirect impact on the hospital. Mainly manifested as the increase in hospital expenses, medical costs, the number of outpatient visits and hospitalizations, the decline in social benefits and economic benefits, and the increase in the contradiction between the supply and demand of medical services.