现行《医院会计制度》实施已十年了,从实际执行情况来看,该制度为医院适应市场经济,在规范医院会计核算行为、提升医院经济管理水平和提高医院会计信息质量等方面发挥了重要的作用。但是,随着经济的发展、新一轮医疗体制改革的不断推进以及医院投资主体的多元化,现行《医院会计制度》本身存在的局限性也逐渐暴露出来。 The current “Hospital Accounting System” has been implemented for ten years. From the actual implementation point of view, this system has played an important role in hospitals adapting to the market economy, regulating the accounting behavior of hospitals, improving the level of hospital economic management, and improving the quality of hospital accounting information. The role. However, with the development of the economy, the continuous advancement of the new round of medical system reform, and the diversification of hospital investment entities, the limitations of the current “Hospital Accounting System” itself are gradually exposed.