伴随着市场经济不断发展以及竞争的日趋激烈,我国的医疗制度改革正在不断深入,会计制度改革正在不断地深入和科学。尤其是在医疗机构形式多样化和竞争激烈化的今天,医院的会计制度以及会计理念会对医疗机构的竞争产生巨大影响。 With the continuous development of market economy and the increasingly fierce competition, the medical system reform in our country is deepening constantly. The reform of the accounting system is constantly deepening and scientific. Especially in the diversified and highly competitive medical institutions today, the hospital’s accounting system and accounting concepts will have a huge impact on the competition of medical institutions.