2010年国家财政部和卫生部以会计法为基准,联合颁布了新的《医院财务制度》和《医院会计制度》,并在2012年完成修订。自新的财务会计制度颁布并实施以来,对医院的财务管理和会计核算工作产生了重要的影响,促进了我国医院会计核算体系的完善和创新。本文在分析旧的会计制度下医院会计核算体系存在的问题基础上,浅层的研究分析会计制度对医院会计核算的影响。 In 2010, the Ministry of Finance and the Ministry of Health jointly issued the new “hospital financial system” and “hospital accounting system” based on the accounting law and completed the revision in 2012. Since the promulgation and implementation of the new financial accounting system, it has had a significant impact on the hospital’s financial management and accounting work, and has promoted the improvement and innovation of the hospital accounting system in our country. Based on the analysis of the existing problems in the hospital accounting system under the old accounting system, this paper analyzes the impact of accounting system on the accounting of hospitals.