在我国深化医药卫生体制改革的背景下,财政部、卫生部公布了新修订的《医院会计制度》(财会[2010]27号),该制度适应了医改及会计实务等方面的变化,确立了兼顾财务管理和预算管理双目标、双基础的会计模式,规范了会计科目的分类,强化了收支管理;引入了成本会计,加强了资产管理,完善了 Under the background of deepening the reform of the medical and health system in our country, the Ministry of Finance and the Ministry of Health announced the newly revised “Hospital Accounting System” (Cai Kuai [2010] No. 27), which has adapted to changes in medical reform and accounting practices and established Both financial management and budget management to take account of the dual objectives of the accounting model, regulate the classification of accounting subjects, and strengthen revenue and expenditure management; the introduction of cost accounting, strengthening asset management, improve