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编者按:新《医院会计制度》的颁布和实施已逾一年,它对加强医院财务管理,提高会计核算水平起到了较大的作用。同时,广大财会人员也为《医院会计制度》的完善,提出了许多有益的意见和建议。我们从大量有关的来稿中摘发具有代表性的意见,以期对《制度》的贯彻和完善能起推波助澜的作用。也使我们有限的篇幅,能够更充分地反映来自财会工作第一线的人员的呼声。
Editor’s note: The new “Hospital Accounting System” has been promulgated and implemented for more than one year. It has played a greater role in strengthening hospital financial management and improving accounting standards. At the same time, the majority of accounting personnel also put forward many useful opinions and suggestions for the improvement of the “Hospital Accounting System.” We extracted representative opinions from a large number of relevant contributions in order to promote the implementation and improvement of the System. It also gives us limited space to more fully reflect the voices of people from the front line of accounting work.