随着医疗卫生事业改革的稳步推进,医院内部的会计核算工作也需要紧跟时代步伐,由收付实现制向权责发生制转变。本文首先对收付实现制和权责发生制进行简述,然后分析医院会计核算实行收付实现制的弊端,进而实行明确权责发生制的必要性。 With the steady progress of the medical and health reform, the accounting work within the hospital also needs to keep up with the pace of the times, from payment and receipt system to responsibility and liability system. This article first describes the payment system and accrual system briefly, and then analyzes the malpractices of the implementation of the system of payment and receipt in the hospital accounting, and then the need for a clear system of accruals.