财政部、卫生部共同颁布的新的《医院会计制度》(以下简称“新制度”)借鉴了企业财务制度,突出医院自身的特点,规范了医院财务和会计核算行为,实施近一年,确实促进了医院财务管理工作,但也有不足的方面,现提出对策。 “新制度”建立了“大收入、大支出”概念,对医院实行收支统一管理。将医院收入分为财政补助收入、上级补助收入、医疗收入、药品收入和其他收入;将医院支出分为医疗支出、药品支出和其他支出。“新制度”规定月末只核算到 The new “Hospital Accounting System” jointly promulgated by the Ministry of Finance and the Ministry of Health (hereinafter referred to as the “new system”) borrows from the corporate financial system, highlights the characteristics of the hospital itself, regulates the hospital’s financial and accounting practices, and implements nearly one year. The hospital’s financial management has been promoted, but there are also some areas that are inadequate, and the countermeasures are proposed. The “new system” has established the concept of “big income and large expenditures” and implements unified management of revenues and expenditures in hospitals. The hospital income is divided into financial subsidy income, superior subsidy income, medical income, medicine income and other income; the hospital expenditure is divided into medical expenses, medicine expenses and other expenses. The “new system” stipulated that only the end of the