伴随着我国社会经济的快速发展,医院的地位得到提升,这在一定程度上对医院自身经营提出了新的要求。从医院自身角度分析,财务管理作为提升医院经济效益与社会效益的基础,对医疗服务的质量起到十分重要的推动作用。作为医院财务管理中的重要组成部分,财务核算水平的高低从本质上决定了医院的整体发展,因此,积极探索医院财务核算水平具有十分重要的现实意义。 With the rapid development of social economy in our country, the status of the hospital has been promoted, which to a certain extent has put forward new requirements for the operation of the hospital itself. From the hospital’s own point of view, financial management as a basis for improving the hospital’s economic and social benefits play a very important role in promoting the quality of medical services. As an important part of hospital financial management, the level of financial accounting essentially determines the overall development of the hospital. Therefore, it is of great practical significance to actively explore the level of hospital financial accounting.