随着社会的发展，现行医院会计制度已适应不了医院的改革和发展。主要问题有：一是所有者权益的单一性，限制了医院吸收其它投资补偿的途径。仍然是“独家办、大锅饭”的核算体制，缺乏生机和活力。二是固定资产核算的起点太低，又不提折旧，医院这部分财产更新困难。三是一般 With the development of society, the current hospital accounting system has not been adapted to the reform and development of the hospital. The main problems are: First, the singleness of the owner’s rights limits the way hospitals can absorb other investment compensation. It is still an accounting system of “exclusive office and big pot of rice” and lacks vitality and vitality. Second, the starting point for the calculation of fixed assets is too low, without mentioning depreciation. It is difficult to update the assets of hospitals. The third is general