随着我国经济体制改革的不断深入 ,医院所有制形式、投资渠道、资金来源和运用等方面都发生了较大的变化 ,出现了国家、集体、个人多渠道、多层次办医的新格局。现行的医院财务管理体制已明显不能适应当前医药卫生体制改革和医院管理的需要 ,因此 ,按照新的医院财务制度的要求 With the continuous deepening of China’s economic system reform, major changes have taken place in the form of hospital ownership, investment channels, sources of funds, and applications. A new pattern of multi-channel and multi-level medical services has emerged among the state, the collective, and the individual. The current hospital financial management system has obviously not been able to adapt to the current reform of the medical and health system and the need for hospital management. Therefore, it is required by the new hospital financial system.