从１９９７年起事业单位将实施《政府与事业单位会计准则》。作为事业单位的医院会计制度改革，应首先遵循事业单位的基本准则，再结合医院资金活动的特点，制定适合医院的会计制度。一、关于会计要素的确定：医院会计要素应确定为资产、负债、基金、收入、支出、收支结余六类 Since 1997, public institutions will implement “Accounting Standards for Governments and Institutions.” As a reform of the hospital’s accounting system in institutions, we must first follow the basic principles of the institution, and then combine the characteristics of the hospital’s fund activities to formulate a suitable accounting system for the hospital. I. Determination of Accounting Elements: The accounting elements of a hospital should be determined as six categories of assets, liabilities, funds, income, expenses, and income and expenditure balances.