一、新《制度》的特点１、依据“资本保全理论”建立了医院资本金制度，明确医院的产权关系，保证投资者的权益，符合当前市场经济环境下的客观要求。２、明确提出了医院会计核算的要素是：资产、负债、收入、支出、收支结余和所有者权益。并按照资本金保全的原则，建立会计平 I. Characteristics of the new “System” 1. A hospital capital system was established based on the “Capital Conservation Theory” to clarify the property rights relationship of hospitals and guarantee the rights and interests of investors, in line with the objective requirements of the current market economy environment. 2. The key elements of hospital accounting are clearly stated: assets, liabilities, income, expenses, income and expenditure balances, and owners’ equity. In accordance with the principle of capital preservation, the establishment of accounting standards