新医改下,医院加强经济管理已成当务之急。而想要加强经济管理,就必须要不断提高财务核算的质量和效率。但受到传统体制和思想的影响,医院财务核算工作还存在很多不足。本文首先分析了目前我国医院财务核算中存在的问题,并就这些问题进行了进一步思考,提出了几点改善问题的对策以供他人参考。 New medical reform, the hospital to strengthen economic management has become a top priority. If we want to strengthen economic management, we must continuously improve the quality and efficiency of financial accounting. However, influenced by the traditional system and thought, there are still many deficiencies in the hospital’s financial accounting. This paper first analyzes the existing problems in the hospital financial accounting in our country, and makes further consideration on these issues, puts forward some countermeasures to improve the problems for others’ reference.