新《医院财务制度》和新《医院会计制度》(以下简称新制度 )的贯彻实施 ,无疑为医院如何适应市场经济创造了条件 ,也为医院财务管理和会计核算提供了操作性法规。但通过实践 ,新制度尚存在一些不尽合理的地方。一、补偿机制仍不健全。新制度明确医院是承担一定福利职能的社会公 The implementation of the new “Hospital Financial System” and the new “Hospital Accounting System” (hereinafter referred to as the “New System”) undoubtedly created conditions for hospitals to adapt to a market economy, and also provided operational regulations for hospital financial management and accounting. However, through practice, there are still some unreasonable places in the new system. First, the compensation mechanism is still not perfect. The new system makes it clear that hospitals are social