本文围绕我国医院会计制度的现状分析及医院会计制度改革为医院会计理念所制定的新方向两大方面展开讨论,对院会计制度改革对医院会计理念的影响进行了深入的研究。并从中总结出医院会计制度的改革为会计的科学性和可操作性,强化会计核算及权责发生制,更好地满足使用者需求三大方面提供了新的理念。 This article focuses on the analysis of the status quo of hospital accounting system in our country and two aspects of the hospital accounting system reform which are the new directions for the hospital accounting concept. The impact of hospital accounting system reform on hospital accounting concept is deeply studied. And summarizes the reform of the hospital accounting system for the scientific accounting and maneuverability, strengthen the accounting and accrual system, to better meet the needs of users provides three new concepts.