旧医院会计制度中的记账是基于权责发生制,这在财政补助收入、科教收入与支出的有关会计处理与列报上存在较大的问题。而新医院会计制度中设置了“待冲基金”科目,弥补了旧医院会计制度的不足,较为准确地反映了医院使用、消耗过程的财务信息,解决了财政补助和科教项目的收入、发生支出、整体资产购买以及提取折旧和耗用资产中的配套资金等存在的问题。 Accounting in the old hospital accounting system is based on the accrual basis, which has major problems in the accounting treatment and presentation of the financial subsidy income, science and education income and expenditure. The new hospital accounting system set up “hedge fund ” subjects, to make up for the lack of the old hospital accounting system, a more accurate reflection of the hospital use, the financial process of consumption information to solve the financial subsidies and education project income, Incurred expenses, the purchase of the overall assets and the extraction of depreciation and consumption of assets in the matching funds and other problems.