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现行《医院会计制度》是由国家财政部、卫生部于1998年联合颁发的。从近8年的实际执行情况来看,该制度在规范医院会计核算行为、提升医院经济管理水平和提高医院会计信息质量等方面发挥了重要的作用。
The current “Hospital Accounting System” was jointly issued by the Ministry of Finance and the Ministry of Health in 1998. Judging from the actual implementation in the past eight years, the system has played an important role in regulating the accounting behavior of hospitals, improving the level of hospital economic management, and improving the quality of hospital accounting information.