随着经济全球化的深入发展,在新时期的要求下,相应的医院会计制度政策也随之出台。这一系列的措施实行后,医院的财务管理制度发生了很大的变化,医院会计需要加强与基建会计的联合,以求得财务会计管理制度更好的发展。本文基于财务管理改革的论点,重点论述如何在新时期要求下做好基建会计与医院会计衔接工作。 With the further development of economic globalization, the corresponding policies of hospital accounting system will be introduced at the request of the new era. After the implementation of this series of measures, the hospital’s financial management system has undergone tremendous changes. Hospital accounting needs to strengthen its alliance with infrastructure accounting in order to achieve a better development of its financial and accounting management system. Based on the argument of financial management reform, this article focuses on how to do the construction of the accounting link between infrastructure and hospital in the new era.