随着2012年新医院会计制度的使用,我国公立医院会计核算存在的诸多问题也集中暴露,如何解决这些会计核算问题,为新医院会计制度的顺利推行扫清障碍,是许多公立医院需要解决的问题。本文通过对我国公立医院的调查,发现公立医院会计核算中存在的突出问题,并在文中给予了针对性的对策建议,希望能对各个公立医院有所帮助。 With the use of the new hospital accounting system in 2012, many problems existing in the accounting of public hospitals in our country are also exposed intensively. How to solve these accounting problems and clear the obstacles for the smooth implementation of the new hospital accounting system are the problems many public hospitals need to solve problem. Through the investigation of public hospitals in our country, this paper finds out the outstanding problems in the public hospital accounting, and gives some countermeasures and suggestions in the article, hoping to help each public hospital.