医院会计档案是如实反映医院经营、管理现状的重要凭证和依据,是反映医院经济、核算指标的重要资料。医院建立规范、完整的会计档案,不仅是医院经营管理和开展医疗业务活动的需要,同时也为医改积累基层实践经验和提供参考数据。本文从医院会计档案的特点入手,分析会计档案在医改中的主要作用和做好医院会计档案工作的重要意义,并针对目前医院会计档案管理中存在的问题提出对策。 Hospital accounting archives is an important document and basis that truly reflects the status of hospital management and management and is an important material for reflecting the hospital’s economy and accounting indicators. The establishment of a standardized and complete accounting file in a hospital not only serves the needs of hospital operation and management and carries out medical business activities, but also accumulates grassroots practical experience and provides reference data for medical reform. This article starts with the characteristics of hospital accounting files, analyzes the main function of accounting files in medical reform and does a good job in the hospital accounting file work, and puts forward some countermeasures to the existing problems in hospital accounting file management.