卫生部、财政部联合颁发的《医院会计制度(试行)》(以下简称新会计制度)于1989年在全国正式执行以后,对加强医院的财务管理,提高医院的会计核算水平,起到了良好的推动作用。如推行“权责发生制”,有利于加强经济活动分析和考核经营成果,克服了过去医院会计因长期实行“收付实现制”致使核算期间模糊的弊端;实行“借贷记帐法”,科目对应关系清 The “Hospital Accounting System (Trial)” jointly issued by the Ministry of Public Health and the Ministry of Finance (hereinafter referred to as the “new accounting system”) was formally implemented in the country in 1989 and played a good role in strengthening the hospital’s financial management and improving the hospital’s accounting level. Promote the role. For instance, the implementation of the “accrual basis” system is conducive to strengthening economic activity analysis and assessment of business results, overcoming the drawbacks of accounting accounting in the past caused by the long-term implementation of “payment and payment realization system” in hospitals; implementing the “lending and crediting method”, subjects Correspondence