论现行医院会计制度改革

随着卫生体制改革的深入，医院所处的法律、经济等环境不断变化，新的经济行为在医院相继出现，对医院会计核算提出了更高的要求。针对现行医院会计制度存在的问题和较大的局限性，提出了对现行医院的会计制度进行改革的思路。

Probe into the Reform of Current Accounting System in Hospitals

Along with the deepening of the reform of the hygenic health sys te m, the situation of hospital in legal,economic and other aspects is changing con tinuously, and the new economic behaviors appear in hospitals one after another, which advance the higher requerments for hospital accounting work. In the light of the problems and the bigger limitation existing in current hospital accounti ng system, this paper advances some ideas of the reform of current hospital acco unting system.